[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: 27CFR70.21]

[Page 978]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 70--PROCEDURE AND ADMINISTRATION--Table of Contents
 
        Subpart C--Discovery of Liability and Enforcement of Laws
 
Sec. 70.21  Canvass of regions for taxable persons and objects.

                       Examination and Inspection


    Each appropriate ATF officer shall, to the extent deemed 
practicable, cause officers or employees under the appropriate ATF 
officer's supervision and control to proceed, from time to time, and 
inquire after and concerning all persons therein who may be liable to 
pay any tax, imposed under provisions of 26 U.S.C. enforced and 
administered by the Bureau, and all persons owning or having the care 
and management of any objects with respect to which such tax is imposed.

[T.D. ATF-331, 57 FR 40327, Sept. 3, 1992, as amended by T.D. ATF-450, 
66 FR 29023, May 29, 2001]