[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: 27CFR26.62a]

[Page 737]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 26_LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS--Table of 
 
       Subpart E_Taxpayment of Liquors and Articles in Puerto Rico
 
Sec.  26.62a  Filing of powers of attorney.

    Each bond, and each consent to changes in the terms of a bond, shall 
be accompanied by a power of attorney authorizing the agent or officer 
who executed the bond or consent to so act on behalf of the surety. The 
appropriate TTB officer who is authorized to approve the bond may, when 
he deems it necessary, require additional evidence of the authority of 
the agent or officer to execute the bond or consent.

(61 Stat. 648; 6 U.S.C. 6, 7)

[T.D. ATF-2, 37 FR 22736, Oct. 21, 1972. Redesignated at 40 FR 16835, 
Apr. 15, 1975, as amended by T.D. ATF-251, 52 FR 19338, May 22, 1987]