26 U.S.C. § 6333

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 6333 - Production of books

If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy, shall, upon demand of the Secretary, exhibit such books or records to the Secretary.

26 U.S.C. § 6333

Aug. 16, 1954, ch. 736, 68A Stat. 784; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.

EDITORIAL NOTES

AMENDMENTS1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary" wherever appearing.

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.

levy

The term "levy" includes the power of distraint and seizure by any means.

person

The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.