---
kind: "section"
citation: "27 C.F.R. § 71.107a"
title: "27"
number: "71.107a"
heading: "Appropriate TTB officer's decision."
url: "https://uscodex.org/cfr/27/71.107a"
---

# §71.107a. Appropriate TTB officer's decision.

- (a) When the appropriate TTB officer issues an initial decision in accordance with [§ 71.79](/cfr/27/71.79.md), the decision shall become a part of the record. The decision shall consist of
  - (1) A brief statement of the issues involved in the proceedings;
  - (2) The appropriate TTB officer's findings and conclusions, as well as the reasons therefor; and
  - (3) **The appropriate TTB officer's determination on the record.**

## Notes

### Amendments

[T.D. ATF-244, 51 FR 45764, Dec. 22, 1986, as amended by T.D. ATF-374, 61 FR 29957, June 13, 1996]

### Authority

Authority: 5 U.S.C. 551-559, 26 U.S.C. 5171, 5181, 5271, 5712, 5713, 7805, 27 U.S.C. 204.

### Source

Source: 21 FR 1441, Mar. 6, 1956, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-463, 66 FR 42734, Aug. 15, 2001.

### Amendments

[T.D. ATF-244, 51 FR 45764, Dec. 22, 1986, as amended by T.D. ATF-374, 61 FR 29957, June 13, 1996]