Code of Federal Regulations · Section
§ 18.27 — Additional Requirements
27 C.F.R. § 18.27
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(a) The appropriate TTB officer, to protect the revenue, may require:
(1) Additional information in support of an application for registration;
(2) Marks on major equipment to show serial number, capacity, and use;
(3) Installation of meters, tanks, pipes, or other apparatus; and
(4) Installation of security devices.
(b) Any proprietor refusing or neglecting to comply with any requirement of this section shall not be permitted to operate.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Application26 U.S.C. § 5172