27 CFR § 70.40 Procedure and Administration

§ 70.40 Authority to administer oaths and certify.

Current through · Read all of Part 70

Appropriate TTB officers are authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under the tax laws administered by the Bureau, the Federal Alcohol Administration Act, or regulations issued thereunder, except that the authority to certify must not be construed as applying to those papers or documents the certification of which is authorized by separate order or directive.

[T.D. ATF-450, 66 FR 29023, May 29, 2001]

← § 70.34 Listing by appropriate TTB officers of taxable objects owned by nonresidents.§ 70.41 [Reserved] →