Title 26 — Internal Revenue CodeRelease 119-73not60
§6021 Listing by Secretary of Taxable Objects Owned by Nonresidents of Internal Revenue Districts
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part II— TAX RETURNS OR STATEMENTS › Subpart D— Miscellaneous Provisions › § 6021
Summary
If taxable items are in a tax district and no one there owns or controls them and no required list was sent to the Secretary, the Secretary must enter the premises, inspect the items, and list them on the official forms. The Secretary’s signed lists count as the official lists for all purposes.
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 5, 2026
Release point: 119-73not60