StacksVerified U.S. regulatory reference

27 CFR §70.95

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
For purposes of the administration of excise taxes by the Alcohol and Tobacco Tax and Trade Bureau in accordance with Title 26 of the United States Code, the penalties prescribed in §§ 70.96 through 70.107 shall apply.