CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE > SUBCHAPTER B—FIREARMS AND AMMUNITION (parts 400 to 479) > PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS > SUBPART K—Examination of Books and Records (§479.151 to §479.152) > 479.151—Failure to make returns: Substitute returns.

479.151—Failure to make returns: Substitute returns.

If any person required by this part to make returns shall fail or refuse to make any such return within the time prescribed by this part or designated by the Director, then the return shall be made by an ATF officer upon inspection of the books, but the making of such return by an ATF officer shall not relieve the person from any default or penalty incurred by reason of failure to make such return.

Code of Federal Regulations

(53 Stat. 437; 26 U.S.C. 6020 )