§18.18. Execution under penalties of perjury.
27 C.F.R. § 18.18
When a form or other document called for under this part is required to be executed under penalties of perjury, it will be so executed, as defined in § 18.11, and signed by an authorized person.
Notes, amendments, and revision history
Authority
Authority: 26 U.S.C. 5001, 5171-5173, 5178, 5179, 5203, 5351, 5354, 5356, 5511, 5552, 6065, 6109, 7805.
Source
Source: T.D. ATF-104, 47 FR 23921, June 2, 1982, unless otherwise noted.