{"data":{"id":"us/27-cfr-70.311","jurisdiction":"us","citation":"27 CFR 70.311","heading":"Authority for establishment, alteration, and distribution of stamps, marks, or labels.","body":"The appropriate TTB officer may establish, and from time to time alter, renew, replace, or change the form, style, character, material, and device of any stamp, mark, or label under any provision of the law relating to Subtitle E of the Internal Revenue Code (or to any provision of Subtitle F which relates to Subtitle E).","path":["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"],"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":"84eab6630558cf370a3906ba9b0896af7d4adc4590a248163ee94335d7b8889a","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.306","next":"us/27-cfr-70.321"},"notice":"GroundRules: Original legal text. Not legal advice."}