26 USC 5741 - Records to be maintained

Editorial Notes

Amendments

2009—Puspan. L. 111–3 inserted “, processed tobacco,” after “tobacco products”.

1976—Puspan. L. 94–455 inserted reference to importers, struck out “or his delegate” after “Secretary”, and provided that the required records be available for inspection by any internal revenue officer during business hours.

1965—Puspan. L. 89–44 struck out reference to every dealer in tobacco materials.

1958—Puspan. L. 85–859 substituted “tobacco products or cigarette papers and tubes, every warehouse proprietor, and every dealer” for “articles and dealer”, and “such manner” for “such form”.

Statutory Notes and Related Subsidiaries

Effective Date of 2009 Amendment

Amendment by Puspan. L. 111–3 effective Apr. 1, 2009, see section 702(a)(6) of Puspan. L. 111–3, set out as a note under section 5702 of this title.

Effective Date of 1965 Amendment

Amendment by Puspan. L. 89–44 applicable on and after January 1, 1966, see section 701(d) of Puspan. L. 89–44, set out as a note under section 5701 of this title.

Effective Date of 1958 Amendment

Amendment by Puspan. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Puspan. L. 85–859, set out as an Effective Date note under section 5001 of this title.