[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: 27CFR28]

[Page 811]
 
            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))