C.F.R. » Title 27 » 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

27 C.F.R. § 70.51

Collection authority

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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]