Statute · United States Code
26 U.S.C. § 7606 — Entry of premises for examination of taxable objects
26 U.S.C. § 7606
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
(a) Entry during day The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects. (b) Entry at night When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties. (c) Penalties For penalty for refusal to permit entry or examination, see section 7342.
Citator
26 U.S.C. § 7606 — Entry of premises for examination of taxable objects is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Entry during day The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects. (b) Entry at night When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties. (c) Penalties For penalty for refusal to permit entry or examination, see section 7342.