Code of Federal Regulations · Section
§ 24.28 — Installation Of Meters, Tanks, And Other Apparatus
27 C.F.R. § 24.28
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The appropriate TTB officer may require the proprietor to install meters, tanks, pipes, or any other apparatus for the purpose of protecting the revenue. Any proprietor refusing or neglecting to install a required apparatus will not be permitted to conduct business.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Definitions31 U.S.C. § 9301
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Installation of meters, tanks, and other apparatus26 U.S.C. § 5552