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).
Aug. 16, 1954, ch. 73668A Stat. 484Pub. L. 94–455, title XII, § 1202(c)(1)90 Stat. 1686Pub. L. 97–424, title V, § 515(b)(9)96 Stat. 2182Pub. L. 103–66, title XIII, § 13242(d)(2)107 Stat. 522(, ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 103–661993— substituted “any taxable fuel (as defined in section 4083)” for “gasoline”.
Pub. L. 97–4241983— struck out “or lubricating oils” after “gasoline”.
Pub. L. 94–4551976— 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
Pub. L. 103–66section 13242(e) of Pub. L. 103–66section 4041 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1983 Amendment
Pub. L. 97–424section 515(c) of Pub. L. 97–424section 34 of this titleAmendment by applicable to articles sold after , see , set out as a note under .
Effective Date of 1976 Amendment
Pub. L. 94–455section 1202(i) of Pub. L. 94–455section 6103 of this titleAmendment by effective , see , set out as a note under .