26 USC 7606 - Sec. 7606. Entry of premises for examination of taxable objects
US Code - Title 26: Internal Revenue Code
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(a) Entry during day The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects. (b) Entry at night When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties. (c) Penalties For penalty for refusal to permit entry or examination, see section 7342.
Amendments
1976 - Pub. L. 94-455 struck out ''or his delegate'' after ''Secretary'' wherever appearing.
Section Referred To In Other Sections
This section is referred to in section 7342 of this title.
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