27 CFR Subpart C - Subpart C—Discovery of Liability and Enforcement of Laws
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Examination and Inspection (§§ 70.21 - 70.34)
- § 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.
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General Powers and Duties (§§ 70.40 - 70.42)