Code of Federal Regulations · Section
§ 70.311 — Authority For Establishment, Alteration, And Distribution Of Stamps, Marks, Or Labels
27 C.F.R. § 70.311
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The appropriate TTB officer may establish, and from time to time alter, renew, replace, or change the form, style, character, material, and device of any stamp, mark, or label under any provision of the law relating to Subtitle E of the Internal Revenue Code (or to any provision of Subtitle F which relates to Subtitle E).
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 for establishment, alteration, and distribution26 U.S.C. § 6801