GroundRules
27 CFR 70.51: Collection authority.
Where this section sits in the code
- Title 27—Alcohol, Tobacco Products and Firearms
- CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURES AND PRACTICES
- PART 70—PROCEDURE AND ADMINISTRATION
- Subpart D—Collection of Excise and Special (Occupational) Tax
The taxes imposed by provisions of 26 U.S.C. enforced and administered by the Bureau must be collected by appropriate TTB officers.
Collected 2026-08-27T02:25:11Z. Source file · JSON