26 U.S.C. § 4102
Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
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).