# 27 C.F.R. § 70.32 (2026): Examination of records and objects

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_32

## Section

- **Citation:** 27 C.F.R. § 70.32 (2026)
- **Heading:** Examination of records 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 / § 70.32: § 70.32   Examination of records and objects.

## Text

Any appropriate TTB officer may enter, during business hours, the premises of any regulated establishment for the purpose of inspecting and examining any records, articles, or other objects required to be kept by such establishment under 18 U.S.C. chapter 40 or 44, or provisions of 26 U.S.C. enforced and administered by the Bureau, or regulations issued pursuant thereto.
(68A Stat. 715, as amended, 903, 72 Stat. 1348, 1361, 1373, 1381, 1390, 1391, 1395, 82 Stat. 231, as amended, 84 Stat. 955; (26 U.S.C. 5741, 7606, 5146, 5207, 5275, 5367, 5415, 5504, 5555, 18 U.S.C. 923, 843))
[T.D. ATF-331, 57 FR 40328, 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_32. Check the current official text before relying on it. Not legal advice.