§ 7606. Entry of premises for examination of taxable objects
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/usc/title-26/section-7606A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Entry during day The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects.
(b)Entry at night When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties.
(c)Penalties For penalty for refusal to permit entry or examination, see section 7342.
(Aug. 16, 1954, ch. 736, 68A Stat. 903; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections5 cite this
5 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 903
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–455
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§ 7606
Entry of premises for examination of taxable objects
C.F.R.×3
Fed. Reg.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 903
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 5 across 2 sources