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CFR

70.51—Collection authority.

The taxes imposed by provisions of 26 U.S.C. enforced and administered by the Bureau must be collected by appropriate TTB officers.

Code of Federal Regulations

( 26 U.S.C. 6301 )

Code of Federal Regulations

[T.D. ATF-450, 66 FR 29024, May 29, 2001]
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