Title 26 — Internal Revenue CodeRelease 119-73
§6021 Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART II— - TAX RETURNS OR STATEMENTS › Subpart Subpart D— - Miscellaneous Provisions › § 6021
Summary
When taxable items are in a revenue district but aren't owned or controlled by anyone there and no list was sent, the Secretary must enter the place, inspect the items, and make and sign the required lists. Those signed lists count as the official records.
Full Legal Text
Title 26, §6021
Internal Revenue Code — Source: USLM XML via OLRC
Whenever there are in any internal revenue district any articles subject to tax, which are not owned or possessed by or under the care or control of any person within such district, and of which no list has been transmitted to the Secretary, as required by law or by regulations prescribed pursuant to law, the Secretary shall enter the premises where such articles are situated, shall make such inspection of the articles as may be necessary and make lists of the same, according to the forms prescribed. Such lists, being subscribed by the Secretary, shall be sufficient lists of such articles for all purposes.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6021
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73