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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter F - Procedures and Practices |
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Part 70 - Procedure and Administration |
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Subpart D - Collection of Excise and Special (Occupational) Tax |
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Collection - General Provisions |
§ 70.51 - Collection authority.
Latest version.
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§ 70.51 Collection authority.
The taxes imposed by provisions of 26 U.S.C. enforced and administered by the Bureau must be collected by appropriate TTB officers.
[T.D. ATF-450, 66 FR 29024, May 29, 2001]