Code of Federal Regulations · Section

§ 24.31 — Submission Of Forms And Reports

27 C.F.R. § 24.31

View:

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.

27 C.F.R. § 24.30 27 C.F.R. § 24.32

Authorizing Statute

Public information; agency rules, opinions, orders, records, and proceedings
5 U.S.C. § 552
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Definitions
31 U.S.C. § 9301
Records, statements, and returns
26 U.S.C. § 5555