§ 4102.
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).
([Aug. 16, 1954, ch. 736], [68A Stat. 484]; [Pub. L. 94–455, title XII, § 1202(c)(1)], Oct. 4, 1976, [90 Stat. 1686]; [Pub. L. 97–424, title V, § 515(b)(9)], Jan. 6, 1983, [96 Stat. 2182]; [Pub. L. 103–66, title XIII, § 13242(d)(2)], Aug. 10, 1993, [107 Stat. 522].)