Code of Federal Regulations · Section
§ 70.438 — Forms
27 C.F.R. § 70.438
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Detailed information as to all forms prescribed for use in connection with tobacco taxes is contained in the regulations referred to in § 70.431(b).
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Imposition of tax26 U.S.C. § 4181