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26 U.S.C. § 4102 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4102. Inspection of records by local officers

Current as of January 01, 2024 | Updated by Findlaw Staff

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).

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Cite this article: FindLaw.com - 26 U.S.C. § 4102 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4102. Inspection of records by local officers - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-4102/

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