
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: 26USC7513]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                  CHAPTER 77--MISCELLANEOUS PROVISIONS
 
Sec. 7513. Reproduction of returns and other documents


(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.

(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.

(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.

(Added Pub. L. 85-866, title I, Sec. 90(a), Sept. 2, 1958, 72 Stat. 
1666; amended Pub. L. 94-455, title XII, Sec. 1202(f), title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1687, 1834.)


                               Amendments

    1976--Subsecs. (a), (b). Pub. L. 94-455, Sec. 1906(b) (13)(A), 
struck out ``or his delegate'' after ``Secretary'' wherever appearing.
    Subsecs. (c), (d). Pub. L. 94-455, Sec. 1202(f), redesignated 
subsec. (d) as (c) and struck out former subsec. (c) which related to 
legal status and evidentiary use of reproductions.


                             Effective Date

    Section effective Aug. 17, 1954, see section 1(c) of Pub. L. 85-866, 
set out as an Effective Date of 1958 Amendment note under section 165 of 
this title.

                  Section Referred to in Other Sections

    This section is referred to in section 6103 of this title.
