26 U.S.C. § 4102

Title 26 Chapter 32 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →

Sections in this chapter

§ 4063
§ 4064
§ 4071
§ 4072
§ 4073
§ 4081
§ 4082
§ 4083
§ 4084
§ 4101
§ 4102
§ 4103
§ 4104
§ 4105
§ 4121
§ 4131
§ 4132
§ 4161
§ 4162
§ 4173
§ 4181
§ 4182
§ 4191
§ 4216
§ 4217
§ 4218
§ 4219
§ 4221
§ 4222
§ 4223
§ 4224
§ 4225
§ 4226
§ 4227

§ 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 4083).

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