# 26 U.S.C. § 5415: Records and returns

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5415>. Cite pinpoints as 26 U.S.C. § 5415(a)(1).

## § 5415(a) Records

Every brewer shall keep records, in such form and containing such information as the Secretary shall prescribe by regulations as necessary for protection of the revenue. These records shall be preserved by the person required to keep such records for such period as the Secretary shall by regulations prescribe, and shall be available during business hours for examination and taking of abstracts therefrom by any internal revenue officer.

## § 5415(b) Returns

Every brewer shall make true and accurate returns of his operations and transactions in the form, at the times, and for such periods as the Secretary shall by regulation prescribe.

## Connections

Cites: none

Cited by: § 5671 Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements; § 5672 Penalty for failure of brewer to comply with requirements and to keep records and file returns

## Prior provisions

- A prior section 5415, act Aug. 16, 1954, ch. 736, 68A Stat. 675, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1390
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834