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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7342

Penalty for refusal to permit entry or examination

Ch. 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 75
Statutory Text

26 U.S.C. § 7342 — Penalty for refusal to permit entry or examination

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 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter D - Miscellaneous Penalty and Forfeiture Provisions Sec. 7342 - Penalty for refusal to permit entry or examination From the U.S. Government Publishing Office, www.gpo.gov

§7342. Penalty for refusal to permit entry or examination

Any owner of any building or place, or person having the agency or superintendence of the same, who refuses to admit any officer or employee of the Treasury Department acting under the authority of section 7606 (relating to entry of premises for examination of taxable articles) or refuses to permit him to examine such article or articles, shall, for every such refusal, forfeit $500.

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)

Source: uscode.house.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-4F9056
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 7342
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
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84ab27e6809e1901...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 7342 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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Ch. 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES
26 U.S.C. § 720126 U.S.C. § 720226 U.S.C. § 720326 U.S.C. § 720426 U.S.C. § 720526 U.S.C. § 720626 U.S.C. § 720726 U.S.C. § 720826 U.S.C. § 720926 U.S.C. § 721026 U.S.C. § 721126 U.S.C. § 721226 U.S.C. § 721326 U.S.C. § 7213A26 U.S.C. § 721426 U.S.C. § 721526 U.S.C. § 721626 U.S.C. § 721726 U.S.C. § 723126 U.S.C. § 723226 U.S.C. § 723326 U.S.C. § 723426 U.S.C. § 723526 U.S.C. § 723626 U.S.C. § 723726 U.S.C. § 723926 U.S.C. § 724026 U.S.C. § 724126 U.S.C. § 726126 U.S.C. § 7262
26 U.S.C. — public domain ← All Legislation
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boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 7342