# 27 C.F.R. § 70.21 (2026): Canvass for taxable persons and objects

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_21

## Section

- **Citation:** 27 C.F.R. § 70.21 (2026)
- **Heading:** Canvass for taxable persons and objects
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 70: PROCEDURE AND ADMINISTRATION / Subpart C: Discovery of Liability and Enforcement of Laws / § 70.21: § 70.21   Canvass for taxable persons and objects.

## Text

Each appropriate TTB officer shall, to the extent deemed practicable, cause officers or employees under the appropriate TTB officer's supervision and control to proceed, from time to time, and inquire after and concerning all persons therein who may be liable to pay any tax, imposed under provisions of 26 U.S.C. enforced and administered by the Bureau, and all persons owning or having the care and management of any objects with respect to which such tax is imposed.
[T.D. ATF-331, 57 FR 40327, Sept. 3, 1992, as amended by T.D. ATF-450, 66 FR 29023, May 29, 2001]

## Nearby sections

- [27 C.F.R. § 70.21 (2026) § 70.21   Canvass for taxable persons and objects.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_21.md)
- [27 C.F.R. § 70.22 (2026) § 70.22   Examination of books and witnesses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_22.md)
- [27 C.F.R. § 70.23 (2026) § 70.23   Service of summonses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_23.md)
- [27 C.F.R. § 70.24 (2026) § 70.24   Enforcement of summonses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_24.md)
- [27 C.F.R. § 70.25 (2026) § 70.25   Special procedures for third-party summonses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_25.md)
- [27 C.F.R. § 70.26 (2026) § 70.26   Third-party recordkeepers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_26.md)
- [27 C.F.R. § 70.27 (2026) § 70.27   Right to intervene; right to institute a proceeding to quash.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_27.md)
- [27 C.F.R. § 70.28 (2026) § 70.28   Summonses excepted from 26 U.S.C. 7609 procedures.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_28.md)
- [27 C.F.R. § 70.29 (2026) § 70.29   Suspension of statutes of limitations.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_29.md)
- [27 C.F.R. § 70.30 (2026) § 70.30   Time and place of examination.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_30.md)
- [27 C.F.R. § 70.31 (2026) § 70.31   Entry of premises for examination of taxable objects.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_31.md)
- [27 C.F.R. § 70.32 (2026) § 70.32   Examination of records and objects.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_32.md)
- [27 C.F.R. § 70.33 (2026) § 70.33   Authority of enforcement officers of the Bureau.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_33.md)
- [27 C.F.R. § 70.34 (2026) § 70.34   Listing by appropriate TTB officers of taxable objects owned by nonresidents.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_34.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_21. Check the current official text before relying on it. Not legal advice.