Every manufacturer of tobacco products, processed tobacco, or cigarette papers and tubes, every importer, and every export warehouse proprietor shall keep such records in such manner as the Secretary shall by regulation prescribe. The records required under this section shall be available for inspection by any internal revenue officer during business hours.
Aug. 16, 1954, ch. 73668A Stat. 715Pub. L. 85–859, title II, § 20272 Stat. 1423Pub. L. 89–44, title V, § 502(b)(9)79 Stat. 151Pub. L. 94–455, title XXI, § 2128(c)90 Stat. 1921Pub. L. 111–3, title VII, § 702(a)(3)123 Stat. 108(, ; , , ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 111–32009— inserted “, processed tobacco,” after “tobacco products”.
Pub. L. 94–4551976— inserted reference to importers, struck out “or his delegate” after “Secretary”, and provided that the required records be available for inspection by any internal revenue officer during business hours.
Pub. L. 89–441965— struck out reference to every dealer in tobacco materials.
Pub. L. 85–8591958— substituted “tobacco products or cigarette papers and tubes, every warehouse proprietor, and every dealer” for “articles and dealer”, and “such manner” for “such form”.
Statutory Notes and Related Subsidiaries
Effective Date of 2009 Amendment
Pub. L. 111–3section 702(a)(6) of Pub. L. 111–3section 5702 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1965 Amendment
Pub. L. 89–44section 701(d) of Pub. L. 89–44section 5701 of this titleAmendment by applicable on and after , see , set out as a note under .
Effective Date of 1958 Amendment
Pub. L. 85–859section 210(a)(1) of Pub. L. 85–859section 5001 of this titleAmendment by effective , see , set out as an Effective Date note under .