TTB Authority Under the United States Code

TTB gets its authority from provisions of Federal law in the United States Code (U.S.C.), as delegated to the Bureau by the Secretary of the Treasury. Our regulatory authorities are predominantly in Titles, 26 and 27, which contain Federal alcohol, tobacco, and firearms and ammunition excise tax laws passed by Congress. You may search, view, and print specific sections of the U.S.C.

United States Code (U.S.C.)- Official record of all U.S. Laws including:

• U.S.C. Title 5 -- Administrative Procedures
• U.S.C. Title 26 -- Internal Revenue Code
• U.S.C. Title 27 -- Intoxicating Liquors

• Administrative Procedures Under Title 5, Chapter 5
  • Section 522 -- Freedom of Information
  • Section 522a -- Privacy Act

• Alcohol Authority Under Title 26
  • Chapter 51 -- Distilled Spirits, Wines, and Beer
    
    
• Alcohol Authorities Under Title 27
  • Chapter 6--Transportation In Interstate Commerce
  • Chapter 8 -- Federal Alcohol Administration Act
    

• Tobacco Authority Under Title 26
  • Chapter 52 -- Tobacco Products and Cigarette Papers and Tubes
    
    
• Firearms and Ammunition Excise Tax Authority Under Title 26
  • Chapter 32 -- Manufacturers Excise Tax
    • Section 4181-- Imposition of Tax
    • Section 4182 -- Exemptions