CFR›Title 27›Chapter I›Part 70›Subpart C›Subject Group General Powers and Duties ContainsSections 70.40–70.42CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 70.40 § 70.40 Authority to administer oaths and certify. 70.41 § 70.41 [Reserved] 70.42 § 70.42 Returns prepared or executed by appropriate TTB officers. Previous Examination and Inspection Examination and Inspection