{"data":{"id":"us/27-cfr-70.51","jurisdiction":"us","citation":"27 CFR 70.51","heading":"Collection authority.","body":"The taxes imposed by provisions of 26 U.S.C. enforced and administered by the Bureau must be collected by appropriate TTB officers.","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":"067fdca4564d513563593ac57f9489bff877fa26b1fe602a5913ecaf0b933fba","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.42","next":"us/27-cfr-70.52"},"notice":"GroundRules: Original legal text. Not legal advice."}