Title 7 — Agriculture
Chapter 21 — Tobacco Statistics
§ 505. Access to internal-revenue records
Statutory text
The Secretary of Agriculture shall have access to the tobacco records of the Commissioner of Internal Revenue and of the several collectors of internal revenue for the purpose of obtaining lists of the persons subject to this chapter and for the purpose of aiding the collection of the information herein required, and the Commissioner of Internal Revenue and the several collectors of internal revenue shall cooperate with the Secretary of Agriculture in effectuating the provisions of this chapter.
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.
Pub. L. 70–69 § 5 · 45 Stat. 113
Enacted · 7 U.S.C. § 505
Jan. 14, 1929, ch. 69, § 5, 45 Stat. 1080
Source evidence
Code source credit
Jan. 14, 1929, ch. 69, § 5, 45 Stat. 1080
0 of 1 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments
1935—Act , reenacted section without change.
Executive Documents
Abolition of Offices and Transfer of Functions
Offices of Internal Revenue Collector and Deputy Collector abolished by 1952 Reorg. Plan No. 1, § 1, eff. , 17 F.R. 2243, 66 Stat. 823, set out in the Appendix to Title 5, Government Organization and Employees, and by section 2 thereof a new office of district commissioner of internal revenue was established. Section 4 of the Plan transferred all functions, that had been vested by statute in any officer or employee of Bureau of Internal Revenue since effective date of 1950 Reorg. Plan No. 26, §§ 1, 2, 15 F.R. 4935, 64 Stat. 1280, 1281, to Secretary of the Treasury.
Functions of all officers of Department of the Treasury, and functions of all agencies and employees of Department, transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. , 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Commissioner of Internal Revenue, referred to in text, is an officer of Department of the Treasury.
Credits
1929–1935 · 2 acts
- 1929Jan. 14, 1929, ch. 69, § 5, 45 Stat. 1080
- 1935Aug. 27, 1935, ch. 749, § 3, 49 Stat. 894.
Show as published
(Jan. 14, 1929, ch. 69, § 5, 45 Stat. 1080; Aug. 27, 1935, ch. 749, § 3, 49 Stat. 894.)