26 USC 4102 - Inspection of records by local officers

Editorial Notes

Amendments

1993—Puspan. L. 103–66 substituted “any taxable fuel (as defined in section 4083)” for “gasoline”.

1983—Puspan. L. 97–424 struck out “or lubricating oils” after “gasoline”.

1976—Puspan. L. 94–455 struck out “returns, etc.” after “Inspection of records”, “or his delegate” after “Secretary”, “and returns, reports, and statements with respect to such taxes filed with the Secretary or his delegate” after “under this part”, substituted “or a political subdivision of any such State” for “or, Territory or political subdivision thereof or the District of Columbia” after “of any State”, and struck out provision relating to availability and fee for certified copies of statements, returns, or reports filed in Secretary’s office.

Statutory Notes and Related Subsidiaries

Effective Date of 1993 Amendment

Amendment by Puspan. L. 103–66 effective Jan. 1, 1994, see section 13242(e) of Puspan. L. 103–66, set out as a note under section 4041 of this title.

Effective Date of 1983 Amendment

Amendment by Puspan. L. 97–424 applicable to articles sold after Jan. 6, 1983, see section 515(c) of Puspan. L. 97–424, set out as a note under section 34 of this title.

Effective Date of 1976 Amendment

Amendment by Puspan. L. 94–455 effective Jan. 1, 1977, see section 1202(i) of Puspan. L. 94–455, set out as a note under section 6103 of this title.