
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: 26USC7606]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
       CHAPTER 78--DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
 
                Subchapter A--Examination and Inspection
 
Sec. 7606. Entry of premises for examination of taxable objects


(a) Entry during day

    The Secretary may enter, in the daytime, any building or place where 
any articles or objects subject to tax are made, produced, or kept, so 
far as it may be necessary for the purpose of examining said articles or 
objects.

(b) Entry at night

    When such premises are open at night, the Secretary may enter them 
while so open, in the performance of his official duties.

(c) Penalties

            For penalty for refusal to permit entry or examination, see 
        section 7342.

(Aug. 16, 1954, ch. 736, 68A Stat. 903; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.

                  Section Referred to in Other Sections

    This section is referred to in section 7342 of this title.
