[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.35]

[Page 594]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 24_WINE--Table of Contents
 
          Subpart C_Administrative and Miscellaneous Provisions
 
Sec.  24.35  Right of entry and examination.

    Under 26 U.S.C. 7601, 7602, and 7606, appropriate TTB officers have 
authority to inspect during normal business hours the records, stocks, 
and wine premises (including any portion designated as a bonded wine 
warehouse) of the proprietor to determine compliance with all provisions 
of the internal revenue laws and regulations. In addition, for the 
purposes prescribed in 27 CFR 70.22, appropriate TTB officers may 
examine financial records, books of account, and any other books, 
papers, records, and data relevant to an inquiry. Any denial or 
interference with any inspection by the proprietor, or by agents or 
employees of the proprietor, is a violation of 26 U.S.C. 7342 and may be 
subject to an appropriate penalty. (August 16, 1954, Ch. 736, 68A Stat. 
872, as amended, 901, as amended, 903, as amended (26 U.S.C. 5560, 7342, 
7601, 7602, 7606))

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 
64 FR 13684, Mar. 22, 1999]

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