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U.S. Code Regulations Constitution Journal Apps
  1. Regulations
    All Titles
  2. title 27
    Alcohol, Tobacco Products and Firearms
  3. chapter I-i1
    CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 70
    PART 70—PROCEDURE AND ADMINISTRATION
  5. subpart C
    Subpart C—Discovery of Liability and Enforcement of Laws
  6. subjgrp 207
    Examination and Inspection

Subjgrp 207. Examination and Inspection

  • § 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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