§4102 — Inspection of records by local officers
1 cases·1 cited
Statute Text — 26 U.S.C. §4102
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).
Treasury Regulations
- Treas. Reg. §Treas. Reg. §48.4102-1 Inspection of records by State or local tax officers
- Treas. Reg. §Treas. Reg. §48.4102-1(a) Inspection of records maintained by taxpayer.
- Treas. Reg. §Treas. Reg. §48.4102-1(b) Inspection of records maintained by Internal Revenue Service—(1) In general.
1 Citing Cases
Estate of Smith v. Commissioner