§ 7513. — Reproduction of returns and other documents.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC7513]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 77--MISCELLANEOUS PROVISIONS
Sec. 7513. Reproduction of returns and other documents
(a) In general
The Secretary is authorized to have any Federal agency or any person
process films or other photoimpressions of any return, document, or
other matter, and make reproductions from films or photoimpressions of
any return, document, or other matter.
(b) Regulations
The Secretary shall prescribe regulations which shall provide such
safeguards as in the opinion of the Secretary are necessary or
appropriate to protect the film, photoimpressions, and reproductions
made therefrom, against any unauthorized use, and to protect the
information contained therein against any unauthorized disclosure.
(c) Penalty
For penalty for violation of regulations for safeguarding
against unauthorized use of any film or photoimpression, or
reproduction made therefrom, and against unauthorized disclosure
of information contained therein, see section 7213.
(Added Pub. L. 85-866, title I, Sec. 90(a), Sept. 2, 1958, 72 Stat.
1666; amended Pub. L. 94-455, title XII, Sec. 1202(f), title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1687, 1834.)
Amendments
1976--Subsecs. (a), (b). Pub. L. 94-455, Sec. 1906(b) (13)(A),
struck out ``or his delegate'' after ``Secretary'' wherever appearing.
Subsecs. (c), (d). Pub. L. 94-455, Sec. 1202(f), redesignated
subsec. (d) as (c) and struck out former subsec. (c) which related to
legal status and evidentiary use of reproductions.
Effective Date
Section effective Aug. 17, 1954, see section 1(c) of Pub. L. 85-866,
set out as an Effective Date of 1958 Amendment note under section 165 of
this title.
Section Referred to in Other Sections
This section is referred to in section 6103 of this title.
