Inspection of records by local officers

26 U.S.C. § 4102
in effect
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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 any taxable fuel (as defined in section 4083).
26 U.S.C. § 4102 — Inspection of records by local officers | United States Code | Corpus