27 CFR 26.62b - Execution of powers of attorney.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart E [§ 26.61 - § 26.119]

§ 26.62b - Execution of powers of attorney.

The power of attorney shall be prepared on a form provided by the surety company and executed under the corporate seal of the company. If the power of attorney submitted is other than a manually signed original, it shall be accompanied by certification of its validity.

(61 Stat. 648; 6 U.S.C. 6,7.D. ATF-2, 37 FR 22736, Oct. 21, 1972. Redesignated at 40 FR 16835, Apr. 15, 1975]

authority: 19 U.S.C. 81c; 26 U.S.C. 5001,5007,5008,5010,5041,5051,5061,5111,5121,5122,5131,5207,5232,5271,5275,5301,5314,5555,6001,6038E,6065,6109,6301,6302,6804,7101,7102,7651,7652,7805; 27 U.S.C. 203,205; 31 U.S.C. 9301,9303,9304,9306

source: 20 FR 6077, Aug. 20, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.

cite as: 27 CFR 26.62b