{"identifier":"/us/usc/t26/s7606","title":26,"num":"\u00a7\u202f7606.","heading":"Entry of premises for examination of taxable objects","text":"\u00a7\u202f7606.\nEntry of premises for examination of taxable objects\n(a)\nEntry during day\nThe Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects.\n(b)\nEntry at night\nWhen such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties.\n(c)\nPenalties\nFor penalty for refusal to permit entry or examination, see section 7342.","url":"https://projectusc.org/usc/t26/s7606.html","content":[{"t":"sec","id":"/us/usc/t26/s7606","children":[{"t":"num","text":"\u00a7\u202f7606."},{"t":"heading","text":"Entry of premises for examination of taxable objects"},{"t":"subsec","id":"/us/usc/t26/s7606/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Entry during day"},{"t":"content","children":[{"t":"p","text":"The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s7606/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Entry at night"},{"t":"content","children":[{"t":"p","text":"When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s7606/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Penalties"},{"t":"content","children":[{"t":"p","text":"For penalty for refusal to permit entry or examination, see section 7342.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}