[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70.31]

[Page 1051]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 70_PROCEDURE AND ADMINISTRATION--Table of Contents
 
        Subpart C_Discovery of Liability and Enforcement of Laws
 
Sec. 70.31  Entry of premises for examination of taxable objects.

    (a) General. An appropriate ATF officer may, in the performance of 
his or her duty, enter in the daytime any building or place where any 
articles or objects subject to tax are made, produced, or kept, so far 
as it may be necessary for the purpose of examining said articles or 
objects and also enter at night any such building or place, while open, 
for a similar purpose.
    (b) Distilled spirits plants. Any appropriate ATF officer may, at 
all times, as well by night as by day, enter any plant or any other 
premises where distilled spirits are produced or rectified, or structure 
or place used in connection therewith for storage or other purposes; to 
make examination of the materials, equipment and facilities thereon; and 
make such gauges and inventories as such officer deems necessary. 
Whenever any appropriate ATF officer, having demanded admittance, and 
having declared his or her name and office, is not admitted to such 
premises by the proprietor or other person having charge thereof, such 
officer may at all times, use such force as is necessary for such 
officer to gain entry to such premises.
    (c) Authority to break up grounds. An appropriate ATF officer, and 
any person acting in his or her aid, may break up the ground on any part 
of a distilled spirits plant, or any other premises where spirits are 
produced or rectified, or any ground adjoining or near to such plant or 
premises, or any wall or partition thereof, or belonging thereto, or 
other place, to search for any pipe, cock, private conveyance, or 
utensil; and, upon finding any such pipe or conveyance leading therefrom 
or thereto, to break up any ground, house, wall, or other place through 
or into which such pipe or other conveyance leads, and to break or cut 
away such pipe or other conveyance, and turn any cock, or to determine 
whether such pipe or other conveyance conveys or conceals any spirits, 
mash, wort, or beer, or other liquor, from the sight or view of the 
appropriate ATF officer, so as to prevent or hinder such officer from 
taking a true account thereof.

(68A Stat. 903, 72 Stat. 1357 (26 U.S.C. 7606, 5203))

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