REGULATIONS
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
CustomsMobile Pro
beta now open!
Apply for a FREE beta account. Spaces are limited so apply today.
SIGNUP FOR BETA
SEARCH
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
Regulations last checked for updates: Nov 22, 2024
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024
All Titles
Title 27
Chapter I
Part 70
Subpart C - 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.
authority:
5 U.S.C. 301
and 552;
26 U.S.C. 4181
,
4182
,
5123
,
5203
,
5207
,
5275
,
5367
,
5415
,
5504
,
5555
,
5684
,
5741
,
5761
,
5802
,
6020
,
6021
,
6064
,
6102
,
6155
,
6159
,
6201
,
6203
,
6204
,
6301
,
6303
,
6311
,
6313
,
6314
,
6321
,
6323
,
6325
,
6326
,
6331
,
6401
,
6407
,
6416
,
6423
,
6501
,
6511
,
6513
,
6514
,
6532
,
6601
,
6602
,
6611
,
6621
,
6622
,
6651
,
6653
,
6656
,
6665
,
6671
,
6672
,
6701
,
6723
,
6801
,
6862
,
6863
,
6901
,
7011
,
7101
,
7102
,
7121
,
7122
,
7207
,
7209
,
7214
,
7304
,
7401
,
7403
,
7406
,
7423
,
7424
,
7425
,
7426
,
7429
,
7430
,
7432
,
7502
,
7503
,
7505
,
7506
,
7513
,
7601
,
7608
,
7622
,
7623
,
7653
,
7805
source:
T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!