[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.35]

[Page 530-531]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 24--WINE--Table of Contents
 
         Subpart C--Administrative and Miscellaneous Provisions
 
Sec. 24.35  Right of entry and examination.

    Under 26 U.S.C. 7601, 7602, and 7606, appropriate ATF officers have 
authority to inspect during normal business hours the records, stocks, 
and wine premises (including any portion designated as a bonded wine 
warehouse) of the proprietor to determine compliance with all provisions 
of the internal revenue laws and regulations. In addition, for the 
purposes prescribed in 27 CFR 70.22, appropriate ATF officers may 
examine financial records, books of account, and any other books, 
papers, records, and data relevant to an inquiry. Any denial or 
interference with any inspection by the proprietor, or by agents or 
employees of the proprietor,

[[Page 531]]

is a violation of 26 U.S.C. 7342 and may be subject to an appropriate 
penalty. (August 16, 1954, Ch. 736, 68A Stat. 872, as amended, 901, as 
amended, 903, as amended (26 U.S.C. 5560, 7342, 7601, 7602, 7606))

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 
64 FR 13684, Mar. 22, 1999]