§13.75. Evidence of receipt by TTB.
27 C.F.R. § 13.75
If there is a time limit on TTB action that runs from TTB's receipt of a document, the date of receipt may be established by a certified mail receipt or equivalent written acknowledgment secured by a commercial delivery service or by a written acknowledgment of personal delivery. In the absence of proof of receipt, the date the document is logged in by TTB will be considered the date of receipt.
Notes, amendments, and revision history
Authority
Authority: 27 U.S.C. 205(e), 26 U.S.C. 5301 and 7805.
Source
Source: T.D. ATF-406, 64 FR 2129, Jan. 13, 1999, unless otherwise noted.