---
kind: "section"
citation: "26 U.S.C. § 6021"
title: "26"
title_heading: "Internal Revenue Code"
number: "6021"
heading: "Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6021"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter A — Returns and Records"
  - "Part II — Tax Returns or Statements"
  - "Subpart D — Miscellaneous Provisions"
---

# §6021. Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts


Whenever there are in any internal revenue district any articles subject to tax, which are not owned or possessed by or under the care or [control](/usc/26/7701.md?p=a-51-G) of any [person](/usc/26/7701.md?p=a-1) within such district, and of which no list has been transmitted to the [Secretary](/usc/26/7701.md?p=a-11-B), as required by law or by regulations prescribed pursuant to law, the [Secretary](/usc/26/7701.md?p=a-11-B) shall enter the premises where such articles are situated, shall make such inspection of the articles as may be necessary and make lists of the same, according to the forms prescribed. Such lists, being subscribed by the [Secretary](/usc/26/7701.md?p=a-11-B), shall be sufficient lists of such articles for all purposes.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.