§ 48.4102-1 Inspection of records by State or local tax officers.
Amended 1976, 1983, 1993
- 1993 Pub. L. 103-66 Pub. L. 103–66 substituted “any taxable fuel (as defined in section 4083)” for “gasoline”.
- 1983 Pub. L. 97-424 Pub. L. 97–424 struck out “or lubricating oils” after “gasoline”.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “returns, etc.” after “Inspection of records”, “or his delegate” after “Secretary”, “and returns, reports, and statements with respect to such taxes filed with the Secretary or his delegate” after “under this part”, substituted “or a political subdivision of any such State” for “or, Territory or political subdivision thereof or the District of Columbia” after “of any State”, and struck out provision relating to availability and fee for certified copies of statements, returns, or reports filed in Secretary’s office.
Final rules 1
Under regulations prescribed by the Secretary, records required to be kept with respect to taxes under this part shall be open to inspection by such officers of a State, or a political subdivision of any such State, as shall be charged with the enforcement or collection of any tax on any taxable fuel (as defined in section 4083).