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U.S. Code as of:
01/03/05
Section 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.
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