26 U.S.C. § 7342

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 7342 - Penalty for refusal to permit entry or examination

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.

26 U.S.C. § 7342

Aug. 16, 1954, ch. 736, 68A Stat. 872.

person

The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.