# 27 CFR § 70.702: Forms and instructions

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-70.702

## Section

- **Citation:** 27 CFR § 70.702
- **Heading:** Forms and instructions
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** 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 H—Rules, Regulations and Forms

## Text

(a) Tax return forms and instructions. Tax forms and instructions are developed by the Bureau to explain the requirements of Chapters 32, 51, 52, and 53 of Title 26 of the United States Code or regulations issued thereunder, and are issued for the assistance of taxpayers in exercising their rights and discharging their duties under such laws and regulations. The tax return forms are the instruments through which taxes are collected.
(b) Other forms and instructions. The Bureau provides other necessary or appropriate forms for assisting the public in complying with the technical requirements of the laws and regulations administered by the Bureau. The material contained in the forms and instructions, and the arrangement thereof, is carefully considered and is designed to lead the preparer step-by-step through an orderly accumulation of data to an accurate report of the information required.
(c) Procurement of forms and instructions. Forms prescribed by this part are available as provided in § 70.2(b).
[T.D. ATF-47, 43 FR 10687, Mar. 15, 1978, as amended by T.D. ATF-92, 46 FR 46914, Sept. 23, 1981; T.D. ATF-249, 52 FR 5962, Feb. 27, 1987; T.D. 372, 61 FR 20724, May 8, 1996. Redesignated and amended by T.D. ATF-378, 61 FR 29955, June 13, 1996]

## Nearby sections

- [27 CFR § 70.1 § 70.1 General.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.1.md)
- [27 CFR § 70.2 § 70.2 Forms prescribed.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.2.md)
- [27 CFR § 70.3 § 70.3 Delegations of the Administrator.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.3.md)
- [27 CFR § 70.11 § 70.11 Meaning of terms.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.11.md)
- [27 CFR § 70.701 § 70.701 Rules and regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.701.md)
- [27 CFR § 70.702 § 70.702 Forms and instructions.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.702.md)
- [27 CFR § 70.801 § 70.801 Publicity of information.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.801.md)
- [27 CFR § 70.802 § 70.802 Rules for disclosure of certain specified matters.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.802.md)
- [27 CFR § 70.803 § 70.803 Requests or demands for disclosure in testimony and in related matters.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.803.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-70.702. Check the current official text before relying on it. Not legal advice.