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§ 70.51 Collection authority.

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Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURES AND PRACTICES > PART 70—PROCEDURE AND ADMINISTRATION > Subpart D—Collection of Excise and Special (Occupational) Tax > Collection—General Provisions

This text was captured on Sep 22, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

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]

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