Legalize
Legalize / United States / Statute

§ 7606. Entry of premises for examination of taxable objects

Type Statute
Publication 2026-01-12
State In force
Department United States Congress
Source OLRC
Reform history JSON API
§ 7606. Entry of premises for examination of taxable objects

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

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

(Aug. 16, 1954, ch. 736, 68A Stat. 903; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Amendments

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

This document does not substitute reading the official United States Code published by the Office of the Law Revision Counsel. We assume no responsibility for any inaccuracies resulting from the conversion to this format.