§ 46.272 - Issuance of summons.

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Appropriate TTB officers can issue summonses when there is no referral to the Justice Department under the authority stated in § 70.22 of this chapter. The summons will state a place and time for such items or person to appear. TTB will issue a summons to require:

Any books of account or other data pertaining to liability for floor stocks tax;

Any person liable for the floor stocks tax or having possession of books of account or other data; and

Any other appropriate person in connection with the books or tax liability.