§ 505. — Access to internalrevenue records.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 7USC505]
TITLE 7--AGRICULTURE
CHAPTER 21--TOBACCO STATISTICS
Sec. 505. Access to internal-revenue records
The Secretary of Agriculture shall have access to the tobacco
records of the Commissioner of Internal Revenue and of the several
collectors of internal revenue for the purpose of obtaining lists of the
persons subject to this chapter and for the purpose of aiding the
collection of the information herein required, and the Commissioner of
Internal Revenue and the several collectors of internal revenue shall
cooperate with the Secretary of Agriculture in effectuating the
provisions of this chapter.
(Jan. 14, 1929, ch. 69, Sec. 5, 45 Stat. 1080; Aug. 27, 1935, ch. 749,
Sec. 3, 49 Stat. 894.)
Amendments
1935--Act Aug. 27, 1935, reenacted section without change.
Abolition of Offices and Transfer of Functions
Offices of Internal Revenue Collector and Deputy Collector abolished
by 1952 Reorg. Plan No. 1, Sec. 1, eff. Mar. 14, 1952, 17 F.R. 2243, 66
Stat. 823, set out in the Appendix to Title 5, Government Organization
and Employees, and by section 2 thereof a new office of district
commissioner of internal revenue was established. Section 4 of the Plan
transferred all functions, that had been vested by statute in any
officer or employee of Bureau of Internal Revenue since effective date
of 1950 Reorg. Plan No. 26, Secs. 1, 2, 15 F.R. 4935, 64 Stat. 1280,
1281, to Secretary of the Treasury.
Functions of all officers of Department of the Treasury, and
functions of all agencies and employees of Department, transferred, with
certain exceptions, to Secretary of the Treasury, with power vested in
him to authorize their performance or performance of any of his
functions, by any of those officers, agencies, and employees, by 1950
Reorg. Plan No. 26, Secs. 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64
Stat. 1280, 1281, set out in the Appendix to Title 5, Government
Organization and Employees. Commissioner of Internal Revenue, referred
to in text, is an officer of Department of the Treasury.
