Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart D—Collection of Excise and Special (Occupational) Tax
Collection—General Provisions
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§ 70.51 Collection authority.
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]
