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27 CFR 70.51

§ 70.51 Collection authority.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

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Citation
27 CFR 70.51, § 70.51 Collection authority, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118587
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Full text

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

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.