CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURES AND PRACTICES (parts 70 to 73) > PART 70—PROCEDURE AND ADMINISTRATION > SUBPART E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives (§70.411 to §70.486) > 70.471—Rulings.

70.471—Rulings.

(a) Requests for rulings. Any person who is in doubt as to any matter arising in connection with the following may request a ruling thereon by addressing a letter to the appropriate TTB officer:
(1) Operations or transactions in the alcohol tax area (26 U.S.C. chapter 51), the Federal Alcohol Administration Act (27 U.S.C. chapter 8, including the Alcohol Beverage Labeling Act of 1988), or the Webb-Kenyon Act (27 U.S.C. 122 );
(2) Operations or transactions in the tobacco tax area (26 U.S.C. chapter 52);
(3) Operations or transactions in the firearms and ammunition manufacturers excise tax area (26 U.S.C. 4181-418 2);
(4) Subchapters F and G of chapter 32 of the IRC insofar as they relate to activities administered and enforced with respect to sections 4181 and 4182 of the IRC; and
(5) Subtitle F of the IRC insofar as it relates to any of the foregoing.
(b) Routine requests for information. Routine requests for information should be addressed to the appropriate TTB officer.
(c) Matters under ATF jurisdiction. For rulings on matters under the jurisdiction of the Bureau of Alcohol, Tobacco, Firearms and Explosives (Department of Justice), contact the Bureau of Alcohol, Tobacco, Firearms and Explosives, Office of Public and Governmental Affairs, 99 New York Avenue, NE., Washington, DC 20226, or view the contact information posted online at http://www.atf.gov/contact/.

Code of Federal Regulations

[T.D. TTB-91, 76 FR 5482, Feb. 1, 2011]