Code · BILL · 116th Congress · H.R. 397 (Placed on Calendar Senate) — To amend the Internal Revenue Code of 1986 to create a Pension Rehabilitation Trust Fund, to establish a Pension Reha... · Sec. 12

Sec. 12. Increase information sharing to administer excise taxes

101 words·~1 min read·/bill/116/hr/397/pcs/section-12

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 6103(o) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Returns and return information with respect to taxes imposed by section 4481 shall be open to inspection by or disclosure to officers and employees of United States Customs and Border Protection of the Department of Homeland Security whose official duties require such inspection or disclosure for purposes of administering such section. . Paragraph

(4)of section 6103(p) of the Internal Revenue Code of 1986 is amended by striking or (o)(1)(A) each place it appears and inserting , (o)(1)(A), or (o)(3) .