{"data":{"id":"us/27-cfr-26.62b","jurisdiction":"us","citation":"27 CFR 26.62b","heading":"b Execution of powers of attorney.","body":"The power of attorney shall be prepared on a form provided by the surety company and executed under the corporate seal of the company. If the power of attorney submitted is other than a manually signed original, it shall be accompanied by certification of its validity.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS","Subpart E—Taxpayment of Liquors and Articles in Puerto Rico"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"40efc21b2c593e592fd0025f47f250cf030f7d174017b0c1339e2e0981f82e63","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-26.62a","next":"us/27-cfr-26.63"},"notice":"GroundRules: Original legal text. Not legal advice."}