Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart C—Discovery of Liability and Enforcement of Laws
General Powers and Duties
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§ 70.40 Authority to administer oaths and certify.
Appropriate TTB officers are authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under the tax laws administered by the Bureau, the Federal Alcohol Administration Act, or regulations issued thereunder, except that the authority to certify must not be construed as applying to those papers or documents the certification of which is authorized by separate order or directive.
(68A Stat. 904 (26 U.S.C. 7622))
[T.D. ATF–450, 66 FR 29023, May 29, 2001]
