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 D—Collection of Excise and Special (Occupational) Tax (§70.51 to §70.333) > 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.

Code of Federal Regulations

( 26 U.S.C. 6301 )

Code of Federal Regulations

[T.D. ATF-450, 66 FR 29024, May 29, 2001]