StacksVerified U.S. regulatory reference

27 CFR §46.272

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Appropriate TTB officers can issue summonses when there is no referral to the Justice Department under the authority stated in § 70.22 of this chapter. The summons will state a place and time for such items or person to appear. TTB will issue a summons to require:
  1. (a)Any books of account or other data pertaining to liability for floor stocks tax;
  2. (b)Any person liable for the floor stocks tax or having possession of books of account or other data; and
  3. (c)Any other appropriate person in connection with the books or tax liability.