Amended 1958, 1965, 1976, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3 inserted “, processed tobacco,” after “tobacco products”.
- 1976 Pub. L. 94-455 Pub. L. 94–455 inserted reference to importers, struck out “or his delegate” after “Secretary”, and provided that the required records be available for inspection by any internal revenue officer during business hours.
- 1965 Pub. L. 89-44 Pub. L. 89–44 struck out reference to every dealer in tobacco materials.
- 1958 Pub. L. 85-859 Pub. L. 85–859 substituted “tobacco products or cigarette papers and tubes, every warehouse proprietor, and every dealer” for “articles and dealer”, and “such manner” for “such form”.
Every manufacturer of tobacco products, processed tobacco, or cigarette papers and tubes, every importer, and every export warehouse proprietor shall keep such records in such manner as the Secretary shall by regulation prescribe. The records required under this section shall be available for inspection by any internal revenue officer during business hours.