27 C.F.R. § 70.142 Scope of definitions.
Title 27 - Alcohol, Tobacco Products and Firearms
Except as otherwise provided by §70.143 of this part, the definitions provided by §§70.143 apply for purposes of §70.142 through 70.149 and §§70.231 through 70.234 of this part.
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart D—Collection of Excise and Special (Occupational) Tax
Lien for Taxes
§ 70.142 Scope of definitions.