§ 5741. Records to be maintained
302 words·~1 min read·
/usc/title-26/section-5741A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Every manufacturer of tobacco products, processed tobacco, or cigarette papers and tubes, every importer, and every export warehouse proprietor shall keep such records in such manner as the Secretary shall by regulation prescribe. The records required under this section shall be available for inspection by any internal revenue officer during business hours.
(Aug. 16, 1954, ch. 736, 68A Stat. 715; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1423; Pub. L. 89–44, title V, § 502(b)(9), June 21, 1965, 79 Stat. 151; Pub. L. 94–455, title XXI, § 2128(c), Oct. 4, 1976, 90 Stat. 1921; Pub. L. 111–3, title VII, § 702(a)(3), Feb. 4, 2009, 123 Stat. 108.)
Connections60 cite this · traces to 3
Cited by 60 sections · top 44
CFR
- § 45.51Supporting records.
- § 40.524Retention of documents.
- § 40.181General.
- § 40.167Prepayment tax return.
- § 70.32Examination of records and objects.
- § 40.253Destruction.
- § 41.139Records.
- § 41.22Retention of records.
- § 40.186Record in support of transfers in bond.
- § 40.184Record of removals subject to tax.
- § 41.261Records.
- § 40.435General.
- § 40.421General.
- § 41.263Maintenance of records and reports.
- § 40.185Retention of records.
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- Rules and RegulationsNotice
- NoticesDEPARTMENT OF THE TREASURY
- Rules and RegulationsNotice and request for comments
- NoticesNotice of information collection; request for comment
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- NoticesDEPARTMENT OF THE TREASURY
- Rules and RegulationsNotice
- NoticesNotice and request for comments
- NoticesNotice of Information Collection; request for comment
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- NoticesNotice
- Rules and RegulationsDEPARTMENT OF THE TREASURY
- Rules and RegulationsNotice and request for comments
- NoticesNotice
- NoticesNotice and request for comments
- Proposed RulesNotice and request for comments
- NoticesNotice and request for comments
- NoticesNotice
- NoticesNotice and request for comments
- Proposed RulesNotice
- NoticesNotice
Traces to 3 documents
17 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 715
- Pub. L. 85–859, title II, § 202
- 72 Stat. 1423
- Pub. L. 89–44, title V, § 502(b)(9)
- 79 Stat. 151
- Pub. L. 94–455, title XXI, § 2128(c)
- 90 Stat. 1921
- Pub. L. 111–3, title VII, § 702(a)(3)
- 123 Stat. 108
- Pub. L. 111–3
- Pub. L. 94–455
- Pub. L. 89–44
- Pub. L. 85–859
- section 702(a)(6) of Pub. L. 111–3
- section 701(d) of Pub. L. 89–44
- section 210(a)(1) of Pub. L. 85–859
Citation graph
cites case law
§ 5741
Records to be maintained
Fed. Reg.×43
C.F.R.×15
Stat.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 715
Pub. L.Pub. L. 85–859, title II, § 202
Stat.72 Stat. 1423
Pub. L.Pub. L. 89–44, title V, § 502(b)(9)
Cites 20 · showing 8Cited by 60 across 3 sources