§ 4102. Inspection of records by local officers

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Under regulations prescribed by the Secretary, records required to be kept with respect to taxes under this part shall be open to inspection by such officers of a State, or a political subdivision of any such State, as shall be charged with the enforcement or collection of any tax on any taxable fuel (as defined in section 4083).

(Aug. 16, 1954, ch. 736, 68A Stat. 484; Pub. L. 94–455, title XII, § 1202(c)(1), Oct. 4, 1976, 90 Stat. 1686; Pub. L. 97–424, title V, § 515(b)(9), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 103–66, title XIII, § 13242(d)(2), Aug. 10, 1993, 107 Stat. 522.)

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Aug. 16, 1954, ch. 736
68A Stat. 484
Pub. L. 94–455, title XII, § 1202(c)(1)
90 Stat. 1686
Pub. L. 97–424, title V, § 515(b)(9)
96 Stat. 2182
Pub. L. 103–66, title XIII, § 13242(d)(2)
107 Stat. 522
Pub. L. 103–66
Pub. L. 97–424
Pub. L. 94–455
section 13242(e) of Pub. L. 103–66
section 515(c) of Pub. L. 97–424
section 1202(i) of Pub. L. 94–455

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§ 4102

Inspection of records by local officers

Stat.×2

U.S.C.§ 4041

U.S.C.§ 34

U.S.C.§ 6103

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 484

Pub. L.Pub. L. 94–455, title XII, § 1202(c)(1)

Stat.90 Stat. 1686

Pub. L.Pub. L. 97–424, title V, § 515(b)(9)

Cites 17 · showing 8Cited by 2 across 1 source