Title 27

SECTION 70.51

70.51 Collection authority.

§ 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]

---