[Code of Federal Regulations]

[Title 27, Volume 1]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 27CFR28]



[Page 788]

 

            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

 

 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 

                                TREASURY

 

PART 28_EXPORTATION OF ALCOHOL--Table of Contents

 

                   Subpart C_Miscellaneous Provisions

 

Sec.  28.48  Execution under penalties of perjury.



    When a return, form, or other document called for under this part is 

required by this part or in the instructions on or with the return, 

form, or other document to be executed under penalties of perjury, it 

shall be so executed, as defined in subpart B of this part, and shall be 

signed by the proprietor, or other duly authorized person.



(68A Stat. 749 (26 U.S.C. 6065))