Internal Revenue Code · 26 U.S.C.
§ 7342. Penalty for refusal to permit entry or examination
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7342
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 72 words · about 1 min to read
- Cross-references
- cites 1; cited by 2 Code sections and 0 other regulations
Any owner of any building or place, or person having the agency or superintendence of the same, who refuses to admit any officer or employee of the Treasury Department acting under the authority of section 7606 (relating to entry of premises for examination of taxable articles) or refuses to permit him to examine such article or articles, shall, for every such refusal, forfeit $500.
(Aug. 16, 1954, ch. 736, 68A Stat. 872.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 2 Code sections
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
- Subchapter D Miscellaneous Penalty and Forfeiture Provisions