Us Code § 5741 - Records to be maintained

Full text of Us Code United States Code § 5741 — Records to be maintained, with citation guidance and answers to common questions.

§ 5741. Records to be maintained

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 715; Pub. L. 85–859, title II, §202, Sept. 2, 1958, 72 Stat. 1423; Pub. L. 89–44, title V, §502(b)(9), June 21, 1965, 79 Stat. 151; Pub. L. 94–455, title XXI, §2128(c), Oct. 4, 1976, 90 Stat. 1921; Pub. L. 111–3, title VII, §702(a)(3), Feb. 4, 2009, 123 Stat. 108.)


Editorial Notes

Amendments

2009—Pub. L. 111–3 inserted ", processed tobacco," after "tobacco products".

1976—Pub. 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—Pub. L. 89–44 struck out reference to every dealer in tobacco materials.

1958—Pub. 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 Pub. L. 111–3 effective Apr. 1, 2009, see section 702(a)(6) of Pub. L. 111–3, set out as a note under section 5702 of this title.

Effective Date of 1965 Amendment

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

Effective Date of 1958 Amendment

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

Subchapter F—General Provisions

Sec.
5751.
Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal.
5752.
Restrictions relating to marks, labels, notices, and packages.
5753.
Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes.
5754.
Restriction on importation of previously exported tobacco products.

        

Editorial Notes

Amendments

1997—Pub. L. 105–33, title IX, §9302(h)(1)(E)(ii), Aug. 5, 1997, 111 Stat. 674, added item 5754.

1987—Pub. L. 100–203, title X, §10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449, redesignated subchapter E as F.

1976—Pub. L. 94–455, title XIX, §1905(b)(7)(B)(iii), Oct. 4, 1976, 90 Stat. 1823, substituted "and packages" for "stamps, and packages" in item 5752.

1965—Pub. L. 89–44, title V, §502(b)(7), (10), June 21, 1965, 79 Stat. 151, 152, redesignated subchapter F as E and, in the table of sections for subchapter E as so redesignated, struck out reference to tobacco materials in item 5753. Former subchapter E redesignated D.

1958—Pub. L. 85–859, title II, §202, Sept. 2, 1958, 72 Stat. 1423, substituted "sale of tobacco products and cigarette papers and tubes, after removal" for "sale of articles, after removal not exempt from tax" in item 5751, included marks and notices in item 5752, and substituted "tobacco products, cigarette papers and tubes, and" for "articles and" in item 5753.

About This Section

26 U.S.C. § 5741 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.

This section may be cited in legal writing as 26 U.S.C. § 5741. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.

How to Read This Statute

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Frequently Asked Questions About Us Code § 5741

What does United States Code § 5741 cover?

Section 5741 ("Records to be maintained") is part of the United States Code, the codified statutory law of Us Code. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

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Is this the official text of Us Code law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Us Code official source linked on this page or consult a licensed Us Code attorney.

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Sources & Verification

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