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Regulations last checked for updates: May 17, 2025
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025
All Titles
Title 27
Chapter I
Part 22
Subpart C - Subpart C—Administrative Provisions
AUTHORITIES
§ 22.20 - Delegations of the Administrator.
§ 22.21 - Forms prescribed.
§ 22.22 - Alternate methods or procedures; and emergency variations from requirements.
§ 22.23 - Allowance of claims.
§ 22.24 - Permits.
§ 22.25 - Right of entry and examination.
§ 22.26 - Detention of containers.
LIABILITY FOR TAX
§ 22.31 - Persons liable for tax.
DESTRUCTION OF MARKS AND BRANDS
§ 22.33 - Time of destruction of marks and brands.
DOCUMENT REQUIREMENTS
§ 22.35 - Execution under penalties of perjury.
§ 22.36 - Filing of qualifying documents.
authority:
26 U.S.C. 5001
,
5121
,
5123
,
5206
,
5214
,
5271
,
5311
,
5552
,
5555
,
6056
,
6061
,
6065
,
6109
,
6151
,
6806
,
7805
;
31 U.S.C. 9304
,
9306
source:
T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.
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