U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 27Chapter IPart 70Subpart C - Subpart C—Discovery of Liability and Enforcement of Laws

EXAMINATION AND INSPECTION
§ 70.21 - Canvass for taxable persons and objects.
§ 70.22 - Examination of books and witnesses.
§ 70.23 - Service of summonses.
§ 70.24 - Enforcement of summonses.
§ 70.25 - Special procedures for third-party summonses.
§ 70.26 - Third-party recordkeepers.
§ 70.27 - Right to intervene; right to institute a proceeding to quash.
§ 70.28 - Summonses excepted from 26 U.S.C. 7609 procedures.
§ 70.29 - Suspension of statutes of limitations.
§ 70.30 - Time and place of examination.
§ 70.31 - Entry of premises for examination of taxable objects.
§ 70.32 - Examination of records and objects.
§ 70.33 - Authority of enforcement officers of the Bureau.
§ 70.34 - Listing by appropriate TTB officers of taxable objects owned by nonresidents.

GENERAL POWERS AND DUTIES
§ 70.40 - Authority to administer oaths and certify.
§ 70.41 - [Reserved]
§ 70.42 - Returns prepared or executed by appropriate TTB officers.
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