1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 70
  5. subpart D
  6. subjgrp 209
  7. § 70.51

View all text of Subjgrp 209 [§ 70.51 - § 70.52]

§ 70.51 - Collection authority.

The taxes imposed by provisions of 26 U.S.C. enforced and administered by the Bureau must be collected by appropriate TTB officers.

(26 U.S.C. 6301) [T.D. ATF-450, 66 FR 29024, May 29, 2001]

SOURCE: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.

CITE AS: 27 CFR 70.51