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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 4102 Inspection of records by local officers

  • Internal Revenue Code of 1986
  • SUBTITLE D -- MISCELLANEOUS EXCISE TAXES
  • Chapter 32 -- Manufacturers Excise Taxes
  • Subchapter A -- Automotive and Related Items
  • Part III -- Petroleum products
  • Subpart B -- Special provisions applicable to petroleum products

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 4083).

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