# 26 U.S.C. § 4102: Inspection of records by local officers

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4102>. Cite pinpoints as 26 U.S.C. § 4102(a)(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).

## Regulations

- [Treas. Reg. § 48.4102-1](/26/reg/48.4102-1.md): Inspection of records by State or local tax officers. (interprets § 4102)

## Final rules

- [65 FR 17149](https://www.federalregister.gov/documents/2000/03/31/00-7351/kerosene-tax-aviation-fuel-tax-taxable-fuel-measurement-and-reporting-tax-on-heavy-trucks-and) (2000): Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax

## Connections

Cites: § 4083 Definitions; special rule; administrative authority

Cited by: § 6117 Cross reference

Derived from: 1939 § 3412(a)-(f)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 484
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1686
- 1983-01-06: [Pub. L. 97-424](/26/act/97-424.md), 96 Stat. 2182
- 1993-08-10: [Pub. L. 103-66](/26/act/103-66.md), 107 Stat. 522