26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6333

Production of books

Ch. 64 — COLLECTION
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 64
Statutory Text

26 U.S.C. § 6333 — Production of books

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 64 - COLLECTION Subchapter D - Seizure of Property for Collection of Taxes PART II - LEVY Sec. 6333 - Production of books From the U.S. Government Publishing Office, www.gpo.gov

§6333. Production of books

If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy, shall, upon demand of the Secretary, exhibit such books or records to the Secretary.

(Aug. 16, 1954, ch. 736, 68A Stat. 784; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 6333 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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