El agente de la autoridad, agente de rentas internas o inspector de contribución sobre ingresos, dentro de las funciones de su cargo, puede descerrajar cualquier puerta o ventana interior o exterior de una casa o cualquier parte de la casa o cosa dentro de la casa con objeto de cumplimentar la orden de registro, si al dar a conocer la autoridad de que va revestido y el objeto de su visita, le fuere negada la entrada.
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