27 CFR 479.151 - Failure to make returns: Substitute returns.

Regulations last checked for updates: May 19, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: May 15, 2024

View all text of Subpart K [§ 479.151 - § 479.152]

§ 479.151 - Failure to make returns: Substitute returns.

If any person required by this part to make returns shall fail or refuse to make any such return within the time prescribed by this part or designated by the Director, then the return shall be made by an ATF officer upon inspection of the books, but the making of such return by an ATF officer shall not relieve the person from any default or penalty incurred by reason of failure to make such return.

(53 Stat. 437; 26 U.S.C. 6020)

authority: 26 U.S.C. 5812; 26 U.S.C. 5822; 26 U.S.C. 7801; 26 U.S.C. 7805.

source: 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.

cite as: 27 CFR 479.151