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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 5741. — Records to be maintained · Congress.wiki

U.S. Code/Title 26/§ 5741

Title 26

26

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26 U.S.C. § 5741.Chapter 52

§ 5741

Records to be maintained

Title 26

1 min read

Subchapter: Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors

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Back to Chapter 52 Previous: § 5734 Next: § 5751

Every manufacturer of tobacco products, processed tobacco, 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.

Release: pl-119-83 (2026-04-13)