# 26 U.S.C. § 5741: Records to be maintained

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5741>. Cite pinpoints as 26 U.S.C. § 5741(a)(1).

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.

Derived from: 1939 § 2018; 1939 § 2037; 1939 § 2039(b); 1939 § 2056; 1939 § 2194

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 715
- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1423
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 151
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1921
- 2009-02-04: [Pub. L. 111-3](/26/act/111-3.md), 123 Stat. 108