The Secretary shall by regulations establish the rates and conditions under which payment may be made of—
(1)fees and mileage to persons who are summoned to appear before the Secretary, and
(2)reimbursement for such costs that are reasonably necessary which have been directly incurred in searching for, reproducing, or transporting books, papers, records, or other data required to be produced by summons.
No payment may be made under paragraph (2) of subsection (a) if—
(1)the person with respect to whose liability the summons is issued has a proprietary interest in the books, papers, records or other data required to be produced, or
(2)the person summoned is the person with respect to whose liability the summons is issued or an officer, employee, agent, accountant, or attorney of such person who, at the time the summons is served, is acting as such.
1984—Subsec. (c). Pub. L. 98–369substituted “6427(i)(2)” for “6427(h)(2)”.
1983—Subsec. (c). Pub. L. 97–424struck out “6424(d)(2),” after “6421(f)(2),”.
1980—Subsec. (c). Pub. L. 96–223substituted “6427(h)(2)” for “6427(g)(2)”.
1978—Subsec. (c). Pub. L. 95–599substituted “6427(g)(2)” for “6427(e)(2)”.
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) ofPub. L. 100–647, set out as a note under section
1 of this title.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514applicable to gasoline removed (as defined in section
4082 of this title as amended by section 1703 ofPub. L. 99–514) after Dec. 31, 1987, see section 1703(h) ofPub. L. 99–514, set out as a note under section
4081 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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