27 CFR Part 22, Subpart C - Administrative Provisions | US Law

Authorities
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.

Title 27 published on 2015-04-01.

No entries appear in the Federal Register after this date, for 27 CFR Part 22.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code

U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 5001 - Imposition, rate, and attachment of tax

§ 5121 - Recordkeeping by wholesale dealers

§ 5123 - Preservation and inspection of records, and entry of premises for inspection

§ 5206 - Containers

§ 5214 - Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

§ 5271 - Permits

§ 5272 - Bonds

§ 5273 - Sale, use, and recovery of denatured distilled spirits

§ 5274 - Applicability of other laws

§ 5275 - Records and reports