{"data":{"id":"us/27-cfr-70.52","jurisdiction":"us","citation":"27 CFR 70.52","heading":"Signature presumed authentic.","body":"An individual's name signed to a return, statement, or other document shall be prima facie evidence for all purposes that the return, statement or other document was actually signed by that individual.","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":"6e332ae6328acde754f44b46b794bd4128d5c5118cd8982a7cf26a4aba4dcc09","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.51","next":"us/27-cfr-70.61"},"notice":"GroundRules: Original legal text. Not legal advice."}