Code of Federal Regulations · Section
§ 46.162 — Territorial Extent
27 C.F.R. § 46.162
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The provisions of the regulations in this subpart shall apply in the several States of the United States and the District of Columbia.
Authorizing Statute
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Method of collecting tax26 U.S.C. § 5061
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Authority and functions of Director44 U.S.C. § 3504