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Federal regulations · Through 2026-08-25 · Newer source version available

27 CFR 70.52: Signature presumed authentic.

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Where this section sits in the code
  1. Title 27—Alcohol, Tobacco Products and Firearms
  2. CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER F—PROCEDURES AND PRACTICES
  4. PART 70—PROCEDURE AND ADMINISTRATION
  5. Subpart D—Collection of Excise and Special (Occupational) Tax

An individual's name signed to a return, statement, or other document shall be prima facie evidence for all purposes that the return, statement or other document was actually signed by that individual.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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