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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.272 Issuance of summons

Current as of January 02, 2025 | Updated by Findlaw Staff

Appropriate TTB officers can issue summonses when there is no referral to the Justice Department under the authority stated in § 70.22 of this chapter. The summons will state a place and time for such items or person to appear. TTB will issue a summons to require:

(a) Any books of account or other data pertaining to liability for floor stocks tax;

(b) Any person liable for the floor stocks tax or having possession of books of account or other data;  and

(c) Any other appropriate person in connection with the books or tax liability.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.272 Issuance of summons - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-46-272/

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