Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1202(f), redesignated subsec. (d) as (c) and struck out former subsec. (c) which related to legal status and evidentiary use of reproductions.
(a) In general The Secretary is authorized to have any Federal agency or any person process films or other photoimpressions of any return, document, or other matter, and make reproductions from films or photoimpressions of any return, document, or other matter.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b) (13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
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(b) Regulations The Secretary shall prescribe regulations which shall provide such safeguards as in the opinion of the Secretary are necessary or appropriate to protect the film, photoimpressions, and reproductions made therefrom, against any unauthorized use, and to protect the information contained therein against any unauthorized disclosure.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b) (13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
(c) Penalty For penalty for violation of regulations for safeguarding against unauthorized use of any film or photoimpression, or reproduction made therefrom, and against unauthorized disclosure of information contained therein, see section 7213.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1202(f), redesignated subsec. (d) as (c) and struck out former subsec. (c) which related to legal status and evidentiary use of reproductions.