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.
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.
Pub. L. 85–859, title II, § 20172 Stat. 1348Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 109–59, title XI, § 11125(b)(7)119 Stat. 1955(Added , , , § 5146; amended , , ; renumbered § 5123, , , .)
Editorial Notes
Prior Provisions
Pub. L. 85–859, title II, § 20172 Stat. 1344Pub. L. 87–863, § 4(a)76 Stat. 1142Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 100–647, title II, § 2004(t)(3)102 Stat. 3610Pub. L. 109–59, title XI, § 11125(a)(1)(D)119 Stat. 1953A prior section 5123, added , , ; amended , , ; , , ; , , , related to exemptions from special tax on certain wholesale and retail dealers in liquors or beer, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.
act Aug. 16, 1954, ch. 73668A Stat. 621Pub. L. 85–859Another prior section 5123, , , related to exemptions from tax on retail dealers of liquors or beer, prior to the general revision of this chapter by .
Amendments
Pub. L. 109–59section 5146 of this title2005— renumbered as this section and transferred section to this subpart so as to appear after section 5122.
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary” wherever appearing.