27 C.F.R. § 46.272 Issuance of summons.
Title 27 - Alcohol, Tobacco Products and Firearms
Appropriate TTB officers can issue summonses when there is no Justice Department referral under the authority stated in 27 CFR 70.22. 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 of floor stocks tax. (b) Any person liable for the floor stocks tax or having possession of books of account or other data. (c) Any other appropriate person in connection with the books or tax liability.
Title 27: Alcohol, Tobacco and Firearms
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart I—Floor Stocks Tax on Cigarettes Held for Sale on January 1, 2000 and on January 1, 2002
TTB Authorities
§ 46.272 Issuance of summons.
