[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: 27CFR70.34]

[Page 985]
 
            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. 70.34  Listing by appropriate ATF officers of taxable objects owned by nonresidents.

    Whenever there are any articles in any internal revenue district 
subject to tax, which are not owned or possessed by, or under the care 
or control of, any person within such district, and of which no list has 
been transmitted to the appropriate ATF officer, as required by law or 
by regulations prescribed pursuant to law, an appropriate ATF officer 
shall enter the premises where such articles are situated, make such 
inspection of the articles as may be necessary, and make lists of the 
same according to the forms prescribed. Such lists, being subscribed by 
the appropriate ATF officer, are sufficient lists of such articles for 
all purposes.

[T.D. ATF-450, 66 FR 29023, May 29, 2001]

                        General Powers and Duties