U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

§ 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.

(26 U.S.C. 6301) [T.D. ATF-450, 66 FR 29024, May 29, 2001]