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Title 27: Alcohol, Tobacco Products and Firearms
CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A: LIQUORS
PART 19: DISTILLED SPIRITS PLANTS
Subpart B: Administrative and Miscellaneous Provisions
19.11 - Right of entry and examination.
A TTB officer may enter any distilled spirits plant, any other premises where distilled spirits operations are carried on, or any structure or place used in connection with distilled spirits operations, at any time of day or night. A TTB officer may examine materials, equipment, and facilities, and make any gauges and inventories. Whenever a TTB officer states his or her name and office and demands admittance but is not admitted into the premises or place, the TTB officer is authorized to use all necessary force to gain entry.
(26 U.S.C. 5203)
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This document cites
- US Code - Title 26: Internal Revenue Code - 26 USC 5373 - Sec. 5373. Wine spirits
- US Code - Title 26: Internal Revenue Code - 26 USC 5214 - Sec. 5214. Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
- US Code - Title 26: Internal Revenue Code - 26 USC 5171 - Sec. 5171. Establishment
- US Code - Title 26: Internal Revenue Code - 26 USC 5134 - Sec. 5134. Drawback
- US Code - Title 26: Internal Revenue Code - 26 USC 5041 - Sec. 5041. Imposition and rate of tax
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