CH. 78—DISCOVERY OF LIABILITY; ENFORCEMENT OF TITLE
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each tax a b l e year unless the tax p a y e r r e q u e s t s other w i s e o r unless the Secretary o r h i s d e l e g a t e, after i n v e s t i g a t i o n, notifies the tax p a y e r i n writing that a n a d d i t i o n a l inspection is n e c e s s a r y. SEC. 7606. ENTRY OF PREMISES FOR EXAMINATION OF TAXABLE OBJECTS. (a) E N T R Y D U R I N G D A Y. — The Secretary o r h i s d e l e g a t e may enter,
i n the d a y t i m e, any b u i l d i n g o r place w h e r e any articles o r objects s u b j e c t to tax a r e m a d e, p r o d u c e d, o r k e p t, so far a s i t may b e necess a r y for the p u r p o s e of e x a m i n i n g said articles o r objects. (b) E N T R Y A T N I G H T. — W h e n s u c h premises a r e o p e n a t n i g h t, the Secretary o r h i s delegate may enter the m while so open, i n the performance of h i s official d u t i e s. (c) P E N A L T I E S. —
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For penalty for refusal to permit entry or examination, see section 7342. SEC. 7607. CROSS REFERENCES. (a) INSPECTION OF B O O K S, P A P E R S, R E C O R D S, O R OTHER D A T A. —
For inspection of books, papers, records, or other data in the case of— (1) Wholesale dealers in oleomargarine, see section 4597. (2) Wholesale dealers in process or renovated butter or adulterated butter, see section 4815(b). (3) Opium, opiates, and coca leaves, see sections 4702(a), 4705, 4721, and 4773. (4) Marihuana, see sections 4742, 4753 (b), and 4773. (5) Wagering, see section 4423.
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(b) S E A R C H W A R R A N T S. —
For provisions relating to— (1) Searches and seizures see Rule 41 of the Federal Rules of Criminal Procedure. (2) Search warrants in connection with industrial alcohol, etc., see sections 5314 and 7302.
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§ 7607(b)(2)
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