Internal Revenue Code:Sec. 5146. Preservation and inspection of records, and entry of premises for inspection

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter A - Gallonage and Occupational Taxes
         PART II - OCCUPATIONAL TAX
          Subpart G - General Provisions
        

Statute

    Sec. 5146. Preservation and inspection of records, and entry of
        premises for inspection
 
    (a) Preservation and inspection of records
      Any records or other documents required to be kept under this
    part or regulations issued pursuant thereto shall be preserved by
    the person required to keep such records or documents, as the
    Secretary may by regulations prescribe, and shall be kept available
    for inspection by any internal revenue officer during business
    hours.
    (b) Entry of premises for inspection
      The Secretary may enter during business hours the premises
    (including places of storage) of any dealer for the purpose of
    inspecting or examining any records or other documents required to
    be kept by such dealer under this chapter or regulations issued
    pursuant thereto and any distilled spirits, wines, or beer kept or
    stored by such dealer on such premises.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1348; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
    4, 1976, 90 Stat. 1834.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5146, act Aug. 16, 1954, ch. 736, 68A Stat. 625,
    contained cross references to provisions respecting posting stamp
    in place of business, prior to the general revision of this chapter
    by Pub. L. 85-859. See sections 6806 and 7273 of this title.
      Provisions similar to those comprising subsec. (a) of this
    section were contained in prior sections 5114(a) and 5124 (b), (c),
    act Aug. 16, 1954, ch. 736, 68A Stat. 619, 622, prior to the
    general revision of this chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1976 - Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary'' wherever appearing.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5114, 5124 of this title.