[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR20.36]

[Page 496-497]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 20_DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM--Table of Contents
 
                   Subpart C_Administrative Provisions
 
Sec.  20.36  Execution under penalties of perjury.

    (a) When any form or document prescribed by this part is required to 
be executed under penalties of perjury, the dealer or user or other 
authorized person shall:
    (1) Insert the declaration ``I declare under the penalties of 
perjury that I have examined this -------- (insert the type of document 
such as claim, application, statement, report, certificate), including 
all supporting documents, and to the best of my knowledge and belief, it 
is true, correct, and complete''; and
    (2) Sign the document.
    (b) When the required document already bears a perjury declaration, 
the

[[Page 497]]

dealer or user or other authorized person shall sign the document.

(26 U.S.C. 6065)

[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by T.D. ATF-332, 57 
FR 40849, Sept. 8, 1992]