26 U.S.C. § 5741
§ 5741. Records to be maintained
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed February 4, 2009 by the Public Law 111-3.
Every change, newest first (5)
- February 4, 2009Public Law 111-3
- October 4, 1976Tax Reform Act of 1976
- June 21, 1965Public Law 89-44
- September 2, 1958Technical Amendments Act of 1958
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Every manufacturer of tobacco products, processed tobacco, or cigarette papers and tubes, every importer, and every export warehouse proprietor shall keep such records in such manner as the Secretary shall by regulation prescribe. The records required under this section shall be available for inspection by any internal revenue officer during business hours.