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27 CFR § 18.18 - Execution under penalties of perjury.

---
identifier: "/us/cfr/t27/s18.18"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 18.18 - Execution under penalties of perjury."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "18.18"
section_name: "Execution under penalties of perjury."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "18"
part_name: "PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5001, 5171-5173, 5178, 5179, 5203, 5351, 5354, 5356, 5511, 5552, 6065, 6109, 7805."
regulatory_source: "T.D. ATF-104, 47 FR 23921, June 2, 1982, unless otherwise noted."
cfr_part: "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, and signed by an authorized person.

(Act of August 16, 1954, Pub. L. 591, Chapter 736, 68A Stat. 749 (26 U.S.C. 6065))