{"data":{"id":"us/27-cfr-28.48","jurisdiction":"us","citation":"27 CFR 28.48","heading":"Execution under penalties of perjury.","body":"When a return, form, or other document called for under this part is required by this part or in the instructions on or with the return, form, or other document to be executed under penalties of perjury, it shall be so executed, as defined in subpart B of this part, and shall be signed by the proprietor, or other duly authorized person.","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 28—EXPORTATION OF ALCOHOL","Subpart C—Miscellaneous Provisions"],"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":"75a37ee2e6c0415317490753f4f3b2bc170bf50850d68f947d0a0bf6d70bb2ce","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-28.45","next":"us/27-cfr-28.51"},"notice":"GroundRules: Original legal text. Not legal advice."}