[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4102-1]

[Page 139]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 48_MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
 Subpart H_Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
 
Sec. 48.4102-1  Inspection of records by State or local tax officers.

    (a) Inspection of records maintained by taxpayer. The records that a 
taxpayer is required to keep with respect to the taxes imposed by 
section 4081 or 4091 must be open to inspection by any officer of any 
State or political subdivision thereof, or of the District of Columbia, 
who is charged with the enforcement or collection of any tax on taxable 
fuel or aviation fuel.
    (b) Inspection of records maintained by Internal Revenue Service--
(1) In general. The records maintained by the Internal Revenue Service 
with respect to the taxes imposed by sections 4081 and 4091 shall, upon 
the request of an officer (described in paragraph (b)(2) of this 
section) of a State or political subdivision thereof, or of the District 
of Columbia, be open to inspection by the officer for purposes of 
collection or enforcement.
    (2) Requests for inspection. Requests for inspection under this 
paragraph shall be made in writing, signed by any officer of a State, 
political subdivision, or the District of Columbia, who is charged with 
the enforcement or collection of any tax on taxable fuel or aviation 
fuel imposed by the State, political subdivision, or the District of 
Columbia, and shall be addressed to the director of the Internal Revenue 
Service Center having custody of the records which it is desired to 
inspect. Each such request shall state (i) the kind of records (whether 
pertaining to taxable fuel or aviation fuel) it is desired to inspect, 
(ii) the period or periods covered by the records involved, (iii) the 
name of the officer by whom the inspection is to be made, (iv) the name 
of the representative of the officer who has been designated to make the 
inspection, (v) by specific reference, the law of the State, political 
subdivision, or the District of Columbia imposing the tax which the 
officer is charged with collecting or enforcing, and the law under which 
the officer is so charged, and (vi) the purpose for which the inspection 
is to be made. The service center director will notify the person making 
the request upon approval or disapproval of the request.
    (3) Time and place for inspection. In any case where a request for 
inspection under this paragraph (b) is approved, the inspection shall be 
made in the office of the service center director having custody of the 
records which it is desired to inspect, but only in the presence of an 
internal revenue officer or employee and during the regular hours of 
business of the office.

[T.D. 7908, 48 FR 40222, Sept. 6, 1983, as amended by T.D. 8659, 61 FR 
10462, Mar. 14, 1996]