Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 5123 | Preservation and inspection of records, and entry of premises for inspection | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 51 | DISTILLED SPIRITS, WINES, AND BEER | 5123 | 26 U.S.C. § 5123 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s5123 | data/legal/raw/us/code/title-26/usc26.xml | 0516c13428ca264353c6c117651f7be6b4318883c123ce8785fdd68d5cf094a7 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 1f63fbbd6afd170500b6c9e3ecf1160e94db7517e3649bc7918df67210513894 | 2026-07-04 | official |
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26 U.S.C. § 5123 - Preservation and inspection of records, and entry of premises for inspection
Text
(a) Preservation and inspection of records Any records or other documents required to be kept under this part or regulations issued pursuant thereto shall be preserved by the person required to keep such records or documents, as the Secretary may by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.
(b) Entry of premises for inspection The Secretary may enter during business hours the premises (including places of storage) of any dealer for the purpose of inspecting or examining any records or other documents required to be kept by such dealer under this chapter or regulations issued pursuant thereto and any distilled spirits, wines, or beer kept or stored by such dealer on such premises.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1348, § 5146; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; renumbered § 5123, Pub. L. 109–59, title XI, § 11125(b)(7), Aug. 10, 2005, 119 Stat. 1955.)
Notes
Editorial Notes
Prior ProvisionsA prior section 5123, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1344; amended Pub. L. 87–863, § 4(a), Oct. 23, 1962, 76 Stat. 1142; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100–647, title II, § 2004(t)(3), Nov. 10, 1988, 102 Stat. 3610, related to exemptions from special tax on certain wholesale and retail dealers in liquors or beer, prior to repeal by Pub. L. 109–59, title XI, § 11125(a)(1)(D), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date. Another prior section 5123, act Aug. 16, 1954, ch. 736, 68A Stat. 621, related to exemptions from tax on retail dealers of liquors or beer, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments2005—Pub. L. 109–59 renumbered section 5146 of this title as this section and transferred section to this subpart so as to appear after section 5122. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.