Code of Federal Regulations · Section
§ 70.51 — Collection Authority
27 C.F.R. § 70.51
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The taxes imposed by provisions of 26 U.S.C. enforced and administered by the Bureau must be collected by appropriate TTB officers.
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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Collection authority26 U.S.C. § 6301