Code of Federal Regulations · Section
§ 70.446 — Rulings
27 C.F.R. § 70.446
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The procedure for rulings in the firearms and explosives area is set forth in § 70.471.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Imposition of tax26 U.S.C. § 4181