{"data":{"id":"us/27-cfr-70.437","jurisdiction":"us","citation":"27 CFR 70.437","heading":"Rulings.","body":"The procedure for rulings in tobacco tax matters is set forth in § 70.471.","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 E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives"],"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":"300f80a1d9af9cbf1a8773e8f69fdd98c0d11a642089a5bce4370e2e61a79d4b","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.436","next":"us/27-cfr-70.438"},"notice":"GroundRules: Original legal text. Not legal advice."}