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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.479.151 Failure to make returns:  Substitute returns

Current as of October 02, 2022 | Updated by FindLaw Staff

If any person required by this part to make returns shall fail or refuse to make any such return within the time prescribed by this part or designated by the Director, then the return shall be made by an ATF officer upon inspection of the books, but the making of such return by an ATF officer shall not relieve the person from any default or penalty incurred by reason of failure to make such return.

(Authority:  53 Stat. 437;  26 U.S.C. 6020)

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.479.151 Failure to make returns:  Substitute returns - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-479-151/

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