27 C.F.R. § 70.187 Records of sale.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Requirement. Each appropriate TTB officer shall make a record of all sales under 26 U.S.C. 6335 of real property situated within his or her jurisdiction and of redemptions of such property. The records shall set forth the tax for which any such sale was made, the dates of seizures and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers, and the date of the deed. In the case of redemption of the property, the records shall additionally set forth the date of such redemption and of the transfer of the certificate of sale, the amount of the redemption price, and the name of the party to whom such redemption price was paid. The orginal record shall be retained by the appropriate TTB officer. (b) Copy as evidence. A copy of such record, or any part thereof, certified by the appropriate TTB officer shall be evidence in any court of the truth of the facts therein stated. (26 U.S.C. 6340) [T.D. ATF–301, 55 FR 47627, Nov. 14, 1990, as amended by T.D. ATF–450, 66 FR 29027, May 29, 2001]
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart D—Collection of Excise and Special (Occupational) Tax
Disposition of Property
§ 70.187 Records of sale.
