Us Code § 7342 - Penalty for refusal to permit entry or examination
Full text of Us Code United States Code § 7342 — Penalty for refusal to permit entry or examination, with citation guidance and answers to common questions.
§ 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.)
About This Section
26 U.S.C. § 7342 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. § 7342. 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.
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