26 U.S.C. § 7513

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 7513 - Reproduction of returns and other documents

(a) In general

The Secretary is authorized to have any Federal agency or any person process films or other photoimpressions of any return, document, or other matter, and make reproductions from films or photoimpressions of any return, document, or other matter.

(b) Regulations

The Secretary shall prescribe regulations which shall provide such safeguards as in the opinion of the Secretary are necessary or appropriate to protect the film, photoimpressions, and reproductions made therefrom, against any unauthorized use, and to protect the information contained therein against any unauthorized disclosure.

(c) Penalty

For penalty for violation of regulations for safeguarding against unauthorized use of any film or photoimpression, or reproduction made therefrom, and against unauthorized disclosure of information contained therein, see section 7213.

26 U.S.C. § 7513

Added Pub. L. 85-866, title I, §90(a), Sept. 2, 1958, 72 Stat. 1666; amended Pub. L. 94-455, title XII, §1202(f), title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1687, 1834.

EDITORIAL NOTES

AMENDMENTS1976-Subsecs. (a), (b). Pub. L. 94-455, §1906(b) (13)(A), struck out "or his delegate" after "Secretary" wherever appearing.Subsecs. (c), (d). Pub. L. 94-455, §1202(f), redesignated subsec. (d) as (c) and struck out former subsec. (c) which related to legal status and evidentiary use of reproductions.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATESection effective Aug. 17, 1954, see section 1(c) of Pub. L. 85-866, set out as an Effective Date of 1958 Amendment note under section 165 of this title.

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.

person

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