---
kind: "section"
citation: "27 C.F.R. § 71.76"
title: "27"
number: "71.76"
heading: "At hearing."
url: "https://uscodex.org/cfr/27/71.76"
---

# §71.76. At hearing.


Motions at the hearing may be made in writing to the administrative law judge or stated orally on the record.


## Notes

### 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.