27 CFR 479.151
§ 479.151 Failure to make returns: Substitute returns.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 479.151, § 479.151 Failure to make returns: Substitute returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119174
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Full text
If any person required by this part to make returns shall fail or refuse to make any such return within the time prescribed by this part or designated by the Director, then the return shall be made by an ATF officer upon inspection of the books, but the making of such return by an ATF officer shall not relieve the person from any default or penalty incurred by reason of failure to make such return.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.