§ 7606 - Entry of premises for examination of taxable objects

CHAPTER 78— DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter A— Examination and Inspection

(a) The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects.

(b) When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties.

(c) For penalty for refusal to permit entry or examination, see section 7342.

Notes

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.