[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70.40]

[Page 238]
 
            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.  70.40  Authority to administer oaths and certify.

    Appropriate TTB officers are authorized to administer such oaths or 
affirmations and to certify to such papers as may be necessary under the 
tax laws administered by the Bureau, the Federal Alcohol Administration 
Act, or regulations issued thereunder, except that the authority to 
certify must not be construed as applying to those papers or documents 
the certification of which is authorized by separate order or directive.

(68A Stat. 904 (26 U.S.C. 7622))

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