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§ 70.52 Signature presumed authentic.

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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.

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An individual's name signed to a return, statement, or other document shall be prima facie evidence for all purposes that the return, statement or other document was actually signed by that individual.

(26 U.S.C. 6064)

[T.D. ATF-301, 55 FR 47611, Nov. 14, 1990]

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§ 70.52 Signature presumed authentic. · 27 CFR § 70.52 | Frix