27 C.F.R. § 70.437 Rulings.
Title 27 - Alcohol, Tobacco Products and Firearms
The procedure for rulings in tobacco tax matters is set forth in §70.471. [T.D. ATF–301, 55 FR 47654, Nov. 14, 1990]
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives
Provisions Relating to Tobacco Products, and Cigarette Papers and Tubes
§ 70.437 Rulings.