
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5555]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
             Subchapter I--Miscellaneous General Provisions
 
Sec. 5555. Records, statements, and returns


(a) General

    Every person liable to any tax imposed by this chapter, or for the 
collection thereof, shall keep such records, render such statements, 
make such returns, and comply with such rules and regulations as the 
Secretary may prescribe.

(b) Authority to waive

    Whenever in this chapter any record is required to be made or kept, 
or statement or return is required to be made by any person, the 
Secretary may by regulation waive, in whole or in part, such requirement 
when he deems such requirement to no longer serve a necessary purpose. 
This subsection shall not be construed as authorizing the waiver of the 
payment of any tax.

(c) Photographic copies

    Whenever in this chapter any record is required to be made and 
preserved by any person, the Secretary may by regulations authorize such 
person to record, copy, or reproduce by any photographic, photostatic, 
microfilm, microcard, miniature photographic, or other process, which 
accurately reproduces or forms a durable medium for so reproducing the 
original of such record and to retain such reproduction in lieu of the 
original. Every person who is authorized to retain such reproduction in 
lieu of the original shall, under such regulations as the Secretary may 
prescribe, preserve such reproduction in conveniently accessible files 
and make provision for examining, viewing, and using such reproduction 
the same as if it were the original. Such reproduction shall be treated 
and considered for all purposes as though it were the original record 
and all provisions of law applicable to the original shall be applicable 
to such reproduction. Such reproduction, or enlargement or facsimile 
thereof, shall be admissible in evidence in the same manner and under 
the same conditions as provided for the admission of reproductions, 
enlargements, or facsimiles of records made in the regular course of 
business under section 1732(b) of title 28 of the United States Code.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1395; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834; Pub. L. 98-369, div. A, title IV, Sec. 454(c)(10), July 18, 
1984, 98 Stat. 821.)


                            Prior Provisions

    A prior section 5555, act Aug. 16, 1954, ch. 736, 68A Stat. 681, 
consisted of provisions similar to those comprising subsecs. (a) and (b) 
of this section, prior to the general revision of this chapter by Pub. 
L. 85-859.
    Prior section 5555(a), relating to general provisions respecting 
records, statements, and returns, is also incorporated in section 
5207(b) to (d) of this title.
    Prior section 5555(b), relating to authority to waive records, 
statements, and returns, is also incorporated in section 5505(g) of this 
title.


                               Amendments

    1984--Subsec. (a). Pub. L. 98-369 struck out ``or for the affixing 
of any stamp required to be affixed by this chapter,'' after ``the 
collection thereof,''.
    1976--Subsecs. (a) to (c). Pub. L. 94-455 struck out ``or his 
delegate'' after ``Secretary'' wherever appearing.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 effective July 1, 1985, see section 
456(b) of Pub. L. 98-369, set out as an Effective Date note under 
section 5101 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 5505 of this title.
