Collection authority.

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  5. Procedures and Practices
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  7. Collection of Excise and Special (Occupational) Tax
  8. Collection - General Provisions
  9. Collection authority.

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§ 70.51 Collection authority.

The taxes imposed by provisions of 26 U.S.C. enforced and administered by the Bureau must be collected by appropriate TTB officers.

(26 U.S.C. 6301)

[T.D. ATF-450, 66 FR 29024, May 29, 2001]


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