{"data":{"id":"us/26-u.s.c.-4102","jurisdiction":"us","citation":"26 U.S.C. § 4102","heading":"Inspection of records by local officers","body":"Under regulations prescribed by the Secretary, records required to be kept with respect to taxes under this part shall be open to inspection by such officers of a State, or a political subdivision of any such State, as shall be charged with the enforcement or collection of any tax on any taxable fuel (as defined in section 4083).","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 32—MANUFACTURERS EXCISE TAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"a45d020cab0c239d9e5ac9483c43c17adf154d360f90ae06ad3f68871c8a75d5","source_id":"us","stale":true,"prev":"us/26-u.s.c.-4101","next":"us/26-u.s.c.-4103"},"notice":"GroundRules: Original legal text. Not legal advice."}