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]
source: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.
cite as: 27 CFR 70.51