U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 27Chapter IPart 70Subpart E - Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives
View all text of Subpart E [§ 70.411 - § 70.486]
§ 70.417 - Rulings.

The procedure for rulings in alcohol tax matters is set forth in § 70.471.

[T.D. ATF-301, 55 FR 47654, Nov. 14, 1990]
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