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Code of Federal Regulations (Last Updated: November 8, 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 C - Discovery of Liability and Enforcement of Laws |
| Examination and Inspection |
| § 70.21 - Canvass for taxable persons and objects. |
| § 70.22 - Examination of books and witnesses. |
| § 70.23 - Service of summonses. |
| § 70.24 - Enforcement of summonses. |
| § 70.25 - Special procedures for third-party summonses. |
| § 70.26 - Third-party recordkeepers. |
| § 70.27 - Right to intervene; right to institute a proceeding to quash. |
| § 70.28 - Summonses excepted from 26 U.S.C. 7609 procedures. |
| § 70.29 - Suspension of statutes of limitations. |
| § 70.30 - Time and place of examination. |
| § 70.31 - Entry of premises for examination of taxable objects. |
| § 70.32 - Examination of records and objects. |
| § 70.33 - Authority of enforcement officers of the Bureau. |
| § 70.34 - Listing by appropriate TTB officers of taxable objects owned by nonresidents. |
| General Powers and Duties |
| § 70.40 - Authority to administer oaths and certify. |
| § 70.41 - [Reserved] |
| § 70.42 - Returns prepared or executed by appropriate TTB officers. |