27 C.F.R. § 17.34 Verification of returns.
Title 27 - Alcohol, Tobacco Products and Firearms
TTB Forms 5630.5 shall contain or be verified by a written declaration that the return is made under the penalties of perjury. (68A Stat. 749 (26 U.S.C. 6065))
Title 27: Alcohol, Tobacco and Firearms
PART 17—DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS
Subpart C—Special Tax
Special Tax Returns
§ 17.34 Verification of returns.
