Code of Federal Regulations · Section
§ 26.54 — Filing And Disposition Of Formulas
27 C.F.R. § 26.54
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Formulas required by this subpart must be submitted, and disposed of, in accordance with the instructions on the prescribed TTB form. The applicant shall maintain copies of approved formulas available for examination by revenue agents.
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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Unlawful businesses without permit; application to State agency27 U.S.C. § 203