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  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 27—Alcohol, Tobacco Products and Firearms
  4. CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  5. SUBCHAPTER F—PROCEDURES AND PRACTICES
  6. PART 70—PROCEDURE AND ADMINISTRATION
  7. Subpart C—Discovery of Liability and Enforcement of Laws

27 CFR Part 70 - Subpart C - Discovery of Liability and Enforcement of Laws

  • CFR
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  1. Examination and Inspection (§§ 70.21 - 70.34)
    1. § 70.21 Canvass for taxable persons and objects.
    2. § 70.22 Examination of books and witnesses.
    3. § 70.23 Service of summonses.
    4. § 70.24 Enforcement of summonses.
    5. § 70.25 Special procedures for third-party summonses.
    6. § 70.26 Third-party recordkeepers.
    7. § 70.27 Right to intervene; right to institute a proceeding to quash.
    8. § 70.28 Summonses excepted from 26 U.S.C. 7609 procedures.
    9. § 70.29 Suspension of statutes of limitations.
    10. § 70.30 Time and place of examination.
    11. § 70.31 Entry of premises for examination of taxable objects.
    12. § 70.32 Examination of records and objects.
    13. § 70.33 Authority of enforcement officers of the Bureau.
    14. § 70.34 Listing by appropriate TTB officers of taxable objects owned by nonresidents.
  2. General Powers and Duties (§§ 70.40 - 70.42)
    1. § 70.40 Authority to administer oaths and certify.
    2. § 70.41 [Reserved]
    3. § 70.42 Returns prepared or executed by appropriate TTB officers.

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