26 USC § 5741 - Records to be maintained

---
identifier: "/us/usc/t26/s5741"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5741 - Records to be maintained"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5741"
section_name: "Records to be maintained"
chapter_number: 52
chapter_name: "TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES"
subchapter_number: "E"
subchapter_name: "Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors"
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. 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.)"
---


# § 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.

---

**Source Credit**: (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— inserted “, processed tobacco,” after “tobacco products”.

1976— 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— struck out reference to every dealer in tobacco materials.

1958— 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  effective , see , set out as a note under .

### Effective Date of 1965 Amendment

Amendment by  applicable on and after , see , set out as a note under .

### Effective Date of 1958 Amendment

Amendment by  effective , see , set out as an Effective Date note under .