CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO (parts 40 to 46) > PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES > SUBPART I—Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 (§46.191 to §46.274) > 46.272—Issuance of summons.

46.272—Issuance of summons.

Appropriate TTB officers can issue summonses when there is no referral to the Justice Department under the authority stated in § 70.22 of this chapter. The summons will state a place and time for such items or person to appear. TTB will issue a summons to require:
(a) Any books of account or other data pertaining to liability for floor stocks tax;
(b) Any person liable for the floor stocks tax or having possession of books of account or other data; and
(c) Any other appropriate person in connection with the books or tax liability.