27 C.F.R. § 70.51 Collection authority.
Title 27 - Alcohol, Tobacco Products and Firearms
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]
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart D—Collection of Excise and Special (Occupational) Tax
Collection—General Provisions
§ 70.51 Collection authority.
