27 CFR 24.31 - Submission of forms and reports.

Regulations last checked for updates: Jun 02, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: May 28, 2024

View all text of Subpart C [§ 24.19 - § 24.97]

§ 24.31 - Submission of forms and reports.

The appropriate TTB officer may require the proprietor to submit to an appropriate TTB officer copies of prescribed transaction forms, records, reports, or source records used to prepare records, reports or tax returns.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1396, as amended (26 U.S.C. 5555)) (Approved by the Office of Management and Budget under control number 1512-0492) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 64 FR 13683, 13684, Mar. 22, 1999]

authority: 5 U.S.C. 552(a); 26 U.S.C. 5001,5008,5041,5042,5044,5061,5062,5121,5122,5173,5206,5214,5215,5351,5353,5354,5356,5357,5361,5362,5364,5381,5391,5392,5511,5551,5552,5661,5662,5684,6065,6091,6109,6301,6302,6311,6651,6676,7302,7342,7502,7503,7606,7805,7851; 31 U.S.C. 9301,9303,9304,9306

source: T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted.

cite as: 27 CFR 24.31