Examination and Inspection

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  5. Procedures and Practices
  6. Procedure and Administration
  7. Discovery of Liability and Enforcement of Laws
  8. Examination and Inspection

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Section
70.21

Canvass for taxable persons and objects.

Section
70.22

Examination of books and witnesses.

Section
70.23

Service of summonses.

Section
70.24

Enforcement of summonses.

Section
70.25

Special procedures for third-party summonses.

Section
70.26

Third-party recordkeepers.

Section
70.27

Right to intervene; right to institute a proceeding to quash.

Section
70.28

Summonses excepted from 26 U.S.C. 7609 procedures.

Section
70.29

Suspension of statutes of limitations.

Section
70.30

Time and place of examination.

Section
70.31

Entry of premises for examination of taxable objects.

Section
70.32

Examination of records and objects.

Section
70.33

Authority of enforcement officers of the Bureau.

Section
70.34

Listing by appropriate TTB officers of taxable objects owned by nonresidents.