Code of Federal Regulations · Section
§ 70.40 — Authority To Administer Oaths And Certify
27 C.F.R. § 70.40
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Appropriate TTB officers are authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under the tax laws administered by the Bureau, the Federal Alcohol Administration Act, or regulations issued thereunder, except that the authority to certify must not be construed as applying to those papers or documents the certification of which is authorized by separate order or directive.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Imposition of tax26 U.S.C. § 4181
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Authority to administer oaths and certify26 U.S.C. § 7622