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Regulations last checked for updates: Apr 28, 2025
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025
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.
source:
T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.
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