26 USC § 4102 - Inspection of records by local officers

---
identifier: "/us/usc/t26/s4102"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4102 - Inspection of records by local officers"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4102"
section_name: "Inspection of records by local officers"
chapter_number: 32
chapter_name: "MANUFACTURERS EXCISE TAXES"
subchapter_number: "A"
subchapter_name: "Automotive and Related Items"
part_number: "III"
part_name: "PETROLEUM PRODUCTS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 484; Pub. L. 94–455, title XII, § 1202(c)(1), Oct. 4, 1976, 90 Stat. 1686; Pub. L. 97–424, title V, § 515(b)(9), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 103–66, title XIII, § 13242(d)(2), Aug. 10, 1993, 107 Stat. 522.)"
---


# § 4102. Inspection of records by local officers

Under regulations prescribed by the Secretary, records required to be kept with respect to taxes under this part shall be open to inspection by such officers of a State, or a political subdivision of any such State, as shall be charged with the enforcement or collection of any tax on any taxable fuel (as defined in section 4083).

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 484; Pub. L. 94–455, title XII, § 1202(c)(1), Oct. 4, 1976, 90 Stat. 1686; Pub. L. 97–424, title V, § 515(b)(9), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 103–66, title XIII, § 13242(d)(2), Aug. 10, 1993, 107 Stat. 522.)

## Editorial Notes

### Amendments

1993— substituted “any taxable fuel (as defined in section 4083)” for “gasoline”.

1983— struck out “or lubricating oils” after “gasoline”.

1976— struck out “returns, etc.” after “Inspection of records”, “or his delegate” after “Secretary”, “and returns, reports, and statements with respect to such taxes filed with the Secretary or his delegate” after “under this part”, substituted “or a political subdivision of any such State” for “or, Territory or political subdivision thereof or the District of Columbia” after “of any State”, and struck out provision relating to availability and fee for certified copies of statements, returns, or reports filed in Secretary’s office.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1993 Amendment

Amendment by  effective , see , set out as a note under .

### Effective Date of 1983 Amendment

Amendment by  applicable to articles sold after , see , set out as a note under .

### Effective Date of 1976 Amendment

Amendment by  effective , see , set out as a note under .