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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 61— INFORMATION AND RETURNS · Subchapter A— Returns and Records · § 6021

§ 6021. Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts

140 words·~1 min read·/usc/title-26/section-6021

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Whenever there are in any internal revenue district any articles subject to tax, which are not owned or possessed by or under the care or control of any person within such district, and of which no list has been transmitted to the Secretary, as required by law or by regulations prescribed pursuant to law, the Secretary shall enter the premises where such articles are situated, shall make such inspection of the articles as may be necessary and make lists of the same, according to the forms prescribed. Such lists, being subscribed by the Secretary, shall be sufficient lists of such articles for all purposes.
(Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 740
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 94–455
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cites case law
§ 6021
Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 740
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 94–455
Cites 5Cited by 0 across 0 sources
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