26Title 26The US tax code, read & explained

26 U.S.C. § 4102

§ 4102. Inspection of records by local officers

66 words · amended 3 times · cited by 1 other sections

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed August 10, 1993 by the Omnibus Budget Reconciliation Act of 1993.

Every change, newest first (4)
  1. August 10, 1993Omnibus Budget Reconciliation Act of 1993
  2. January 6, 1983Public Law 97-424
  3. October 4, 1976Tax Reform Act of 1976
  4. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Under regulations prescribed by the Secretary, records required to be kept with respect to taxes under this part shall be open to inspection by such officers of a State, or a political subdivision of any such State, as shall be charged with the enforcement or collection of any tax on any taxable fuel (as defined in section 4083).