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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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter E— Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors › § 5741

Last updated Apr 6, 2026|Official source

Summary

Manufacturers of tobacco products, processed tobacco, and cigarette papers and tubes, along with importers and export warehouse proprietors, must keep records as federal regulations require. Those records must be available for inspection by any internal revenue officer during business hours.

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