Title 26 — Internal Revenue CodeRelease 119-73
§5741 Records to be maintained
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter E— - Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors › § 5741
Summary
Tobacco makers, importers, and export warehouse owners must keep records the Secretary requires and let tax officers inspect them.
Full Legal Text
Title 26, §5741
Internal Revenue Code — Source: USLM XML via OLRC
Every manufacturer of tobacco products, processed tobacco, or cigarette papers and tubes, every importer, and every export warehouse proprietor shall keep such records in such manner as the Secretary shall by regulation prescribe. The records required under this section shall be available for inspection by any internal revenue officer during business hours.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2009—Pub. L. 111–3 inserted “, processed tobacco,” after “tobacco products”. 1976—Pub. L. 94–455 inserted reference to importers, struck out “or his delegate” after “Secretary”, and provided that the required records be available for inspection by any internal revenue officer during business hours. 1965—Pub. L. 89–44 struck out reference to every dealer in tobacco materials. 1958—Pub. L. 85–859 substituted “tobacco products or cigarette papers and tubes, every warehouse proprietor, and every dealer” for “articles and dealer”, and “such manner” for “such form”.
Statutory Notes and Related Subsidiaries
Effective Date
of 2009 AmendmentAmendment by Pub. L. 111–3 effective Apr. 1, 2009, see section 702(a)(6) of Pub. L. 111–3, set out as a note under section 5702 of this title.
Effective Date
of 1965 AmendmentAmendment by Pub. L. 89–44 applicable on and after January 1, 1966, see section 701(d) of Pub. L. 89–44, set out as a note under section 5701 of this title.
Effective Date
of 1958 AmendmentAmendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an
Effective Date
note under section 5001 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5741
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73