
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5741]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
       CHAPTER 52--TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
 
Subchapter E--Records of Manufacturers and Importers of Tobacco Products 
    and Cigarette Papers and Tubes, and Export Warehouse Proprietors
 
Sec. 5741. Records to be maintained

    Every manufacturer of tobacco products 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 715; Pub. L. 85-859, title II, 
Sec. 202, Sept. 2, 1958, 72 Stat. 1423; Pub. L. 89-44, title V, 
Sec. 502(b)(9), June 21, 1965, 79 Stat. 151; Pub. L. 94-455, title XXI, 
Sec. 2128(c), Oct. 4, 1976, 90 Stat. 1921.)


                               Amendments

    1976--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 struck out reference to every dealer in tobacco 
materials.
    1958--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''.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 applicable on and after January 1, 1966, 
see section 701(d) of Pub. L. 89-44, set out as a note under section 
5701 of this title.


                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 
210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under 
section 5001 of this title.
