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USC Authorities

TTB gets its authority from provisions of federal law in the United States Code (U.S.C.), as delegated to TTB 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.

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

U.S.C. Title 5 - Administrative Procedures

Administrative procedures under Title 5, Chapter 5

  • Section 522 - Freedom of Information
  • Section 522a - Privacy Act

U.S.C. Title 26 - Internal Revenue Code

Alcohol authority under Title 26

  • Chapter 51 - Distilled Spirits, Wines, and Beer

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

U.S.C. Title 27 - Intoxicating Liquors

Alcohol authorities under Title 27

  • Chapter 6 - Transportation In Interstate Commerce
  • Chapter 8 - Federal Alcohol Administration Act

 

CONTACT US

For more information on regulations and public guidance, please contact the Regulations and Rulings Division using our RRD Contact Form.

 

Last reviewed: April 13, 2016
Last updated: April 5, 2019
Maintained by: Regulations and Rulings Division