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.
(b) Exceptions
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.
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.
(b) Exceptions
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.
1988—Subsec. (c). Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below.
Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”.
1986—Subsec. (c). Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)”.
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.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369effective Aug. 1, 1984, see section 911(e) ofPub. L. 98–369, set out as a note under section
6427 of this title.
Effective Date of 1983 Amendment
Amendment by Pub. L. 97–424applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) ofPub. L. 97–424, set out as a note under section
34 of this title.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–223effective Jan. 1, 1979, see section 232(h)(2) ofPub. L. 96–223, set out as a note under section
6427 of this title.
Effective Date of 1978 Amendment
Amendment by Pub. L. 95–599effective Jan. 1, 1979, see section 505(d) ofPub. L. 95–599, set out as a note under section
6427 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 Wednesday, February 6, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
26 USC
Description of Change
Session Year
Public Law
Statutes at Large
This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.
