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26 U.S.C. § 4102

Inspection of records by local officers

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 4102, Inspection of records by local officers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463377
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Full text

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).

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 97-424(H.R. 6211)1983-01-06
    Surface Transportation Assistance Act of 1982
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 103-66(H.R. 2264)1993-08-10
    Omnibus Budget Reconciliation Act of 1993
    House: 218–216Senate: 50–50