§ 4102. Inspection of records by local officers

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 484 · 68A Stat. 484

   Enacted · 26 U.S.C. § 4102

   Aug. 16, 1954, ch. 736, 68A Stat. 484

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 484

2. 1976

   Pub. L. 94–455 title XII § 1202(c)(1) · 90 Stat. 1520

   1. Struck · 26 U.S.C. § 4102

      Pub. L. 94–455 struck out “returns, etc.” after “Inspection of records”, “or his delegate” after “Secretary”, “and returns, reports, and statements with respect to such taxes filed with the Secretary or his delegate” after “under this part”

   2. Substituted · 26 U.S.C. § 4102

      Pub. L. 94–455 substituted “or a political subdivision of any such State” for “or, Territory or political subdivision thereof or the District of Columbia” after “of any State”

   3. Struck · 26 U.S.C. § 4102

      Pub. L. 94–455 struck out provision relating to availability and fee for certified copies of statements, returns, or reports filed in Secretary’s office

   Source evidence

   Code amendment note
   Pub. L. 94–455 struck out “returns, etc.” after “Inspection of records”, “or his delegate” after “Secretary”, “and returns, reports, and statements with respect to such taxes filed with the Secretary or his delegate” after “under this part”, substituted “or a political subdivision of any such State” for “or, Territory or political subdivision thereof or the District of Columbia” after “of any State”, and struck out provision relating to availability and fee for certified copies of statements, returns, or reports filed in Secretary’s office.

   Enacted provision · exact public law section
   (1) In general.— Section 4102 (relating to inspection of records, returns, etc,, by local officers) is amended to read as follows: “SEC. 4102. INSPECTION OF RECORDS BY LOCAL OFFICERS. Regulations. “Under regulations prescribed by the Secretary, records required to be kept with respect to taxes under this part shall be open to inspection by such officers of a State, or a political subdivision of any such State, as shall be charged with the enforcement or collection of any tax on gasoline or lubricating oils.”

3. 1983

   Surface Transportation Assistance Act of 1982

   Pub. L. 97–424 title V § 515(b)(9) · 96 Stat. 2097

   Struck · 26 U.S.C. § 4102

   Pub. L. 97–424 struck out “or lubricating oils” after “gasoline”

   Source evidence

   Code amendment note
   Pub. L. 97–424 struck out “or lubricating oils” after “gasoline”.

   Enacted provision · exact public law section
   (9) 26 USC 4102. Section 4102 is amended by striking out “or lubricating oils”.

4. 1993

   Revenue Reconciliation Act of 1993

   Pub. L. 103–66 title XIII § 13242(d)(2) · 107 Stat. 312

   Substituted · 26 U.S.C. § 4102

   Pub. L. 103–66 substituted “any taxable fuel (as defined in section 4083)” for “gasoline”

   Source evidence

   Code amendment note
   Pub. L. 103–66 substituted “any taxable fuel (as defined in section 4083)” for “gasoline”.

   Enacted provision · exact public law section
   (2) Section 4102 is amended by striking “gasoline” and inserting “any taxable fuel (as defined in section 4083)”.

   Effective date note
   Amendment by Pub. L. 103–66 effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103–66, set out as a note under section 4041 of this title.

5 of 6 references resolved to an enrolled provision · 1 partial