Internal Revenue Code:Sec. 6021. Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART II - TAX RETURNS OR STATEMENTS
Subpart D - Miscellaneous Provisions
Statute
Sec. 6021. Listing by Secretary of taxable objects owned by
nonresidents of internal revenue districts
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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Miscellaneous
AMENDMENTS
1976 - Pub. L. 94-455 struck out ''or his delegate'' after
''Secretary'' wherever appearing.
