---
kind: "section"
citation: "27 C.F.R. § 18.18"
title: "27"
number: "18.18"
heading: "Execution under penalties of perjury."
url: "https://uscodex.org/cfr/27/18.18"
---

# §18.18. Execution under penalties of perjury.


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](/cfr/27/18.11.md), and signed by an authorized person.


## Notes

### 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.