Current through Pub. L. 119-100Open in workspace

§ 4102 Inspection of records by local officers

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 ).

(Aug. 16, 1954, ch. 736, 68A Stat. 484; Pub. L. 94–455, title XII, § 1202(c)(1), Oct. 4, 1976, 90 Stat. 1686; Pub. L. 97–424, title V, § 515(b)(9), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 103–66, title XIII, § 13242(d)(2), Aug. 10, 1993, 107 Stat. 522.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4102

Source: decipher.legal/usc/26/4102 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)