26 U.S. Code § 5123 - Preservation and inspection of records, and entry of premises for inspection

(a) Preservation and inspection of records
Any records or other documents required to be kept under this part or regulations issued pursuant thereto shall be preserved by the person required to keep such records or documents, as the Secretary may by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.
(b) Entry of premises for inspection
The Secretary may enter during business hours the premises (including places of storage) of any dealer for the purpose of inspecting or examining any records or other documents required to be kept by such dealer under this chapter or regulations issued pursuant thereto and any distilled spirits, wines, or beer kept or stored by such dealer on such premises.

Source

(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1348, § 5146; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; renumbered § 5123,Pub. L. 109–59, title XI, § 11125(b)(7),Aug. 10, 2005, 119 Stat. 1955.)
Prior Provisions

A prior section 5123, added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1344; amended Pub. L. 87–863, § 4(a),Oct. 23, 1962, 76 Stat. 1142; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100–647, title II, § 2004(t)(3),Nov. 10, 1988, 102 Stat. 3610, related to exemptions from special tax on certain wholesale and retail dealers in liquors or beer, prior to repeal by Pub. L. 109–59, title XI, § 11125(a)(1)(D), (c),Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
Another prior section 5123, act Aug. 16, 1954, ch. 736, 68A Stat. 621, related to exemptions from tax on retail dealers of liquors or beer, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments

2005—Pub. L. 109–59renumbered section 5146 of this title as this section and transferred section to this subpart so as to appear after section 5122.
1976—Pub. L. 94–455struck out “or his delegate” after “Secretary” wherever appearing.

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27 CFR - Alcohol, Tobacco Products and Firearms

27 CFR Part 17 - DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS

27 CFR Part 19 - DISTILLED SPIRITS PLANTS

27 CFR Part 22 - DISTRIBUTION AND USE OF TAX-FREE ALCOHOL

27 CFR Part 24 - WINE

27 CFR Part 25 - BEER

27 CFR Part 26 - LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS

27 CFR Part 27 - IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER

27 CFR Part 31 - ALCOHOL BEVERAGE DEALERS

27 CFR Part 70 - PROCEDURE AND ADMINISTRATION

 

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