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Sec. 7606. Entry Of Premises For Examination Of Taxable Objects

I.R.C. § 7606(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.
I.R.C. § 7606(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.
I.R.C. § 7606(c) Penalties
For penalty for refusal to permit entry or examination, see section 7342.
(Aug. 16, 1954, ch. 736, 68A Stat. 903; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
Background Notes
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.
[7607. Repealed. Pub. L. 98-473, title II, 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98-573, title II, 213(b)(1), Oct. 30, 1984, 98 Stat. 2988]
Section, added July 18, 1956, ch. 629, title I, 104(a), 70 Stat. 570, and amended Oct. 27, 1970, Pub. L. 91-513, title III, 1102(g)(1), 84 Stat. 1292, set forth additional authority for Bureau of Customs with respect to firearms, warrants, etc.
Another section 7607 was renumbered section 7612.
Effective Date of Repeal
Repeal effective Oct. 15, 1984, see section 214(e) of Pub. L. 98-573, set out as an Effective Date of 1984 Amendment note under section 1304 of Title 19, Customs Duties.