United States Code · Section
§ 5741 — Records To Be Maintained
26 U.S.C. § 5741
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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.
Implementing Regulations
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§ 41.261 Records.27 C.F.R. § 41.261
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§ 41.263 Maintenance of records and reports.27 C.F.R. § 41.263
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§ 40.185 Retention of records.27 C.F.R. § 40.185
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§ 45.51 Supporting records.27 C.F.R. § 45.51
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§ 41.22 Retention of records.27 C.F.R. § 41.22
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§ 40.421 General.27 C.F.R. § 40.421
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§ 40.186 Record in support of transfers in bond.27 C.F.R. § 40.186
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§ 40.167 Prepayment tax return.27 C.F.R. § 40.167
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§ 41.139 Records.27 C.F.R. § 41.139
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§ 40.181 General.27 C.F.R. § 40.181
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§ 40.253 Destruction.27 C.F.R. § 40.253
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§ 40.435 General.27 C.F.R. § 40.435
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§ 40.524 Retention of documents.27 C.F.R. § 40.524
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§ 70.32 Examination of records and objects.27 C.F.R. § 70.32
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§ 40.184 Record of removals subject to tax.27 C.F.R. § 40.184