27 CFR § 71.2 - Liberal construction.

---
identifier: "/us/cfr/t27/s71.2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 71.2 - Liberal construction."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "71.2"
section_name: "Liberal construction."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURES AND PRACTICES"
part_number: "71"
part_name: "RULES OF PRACTICE IN PERMIT PROCEEDINGS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 551-559, 26 U.S.C. 5171, 5181, 5271, 5712, 5713, 7805, 27 U.S.C. 204."
regulatory_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."
cfr_part: "71"
---


# 71.2 Liberal construction.

The regulations in this part shall be liberally construed to secure just, expeditious, and efficient determination of the issues presented. The Rules of Civil Procedure for the U.S. District Courts (28 U.S.C. appendix), where applicable, shall be a guide in any situation not provided for or controlled by this part but shall be liberally construed or relaxed when necessary.

(5 U.S.C. 552(a) (80 Stat. 383, as amended))

[T.D. ATF-92, 46 FR 46917, Sept. 23, 1981, as amended by  T.D. TTB-196, 89 FR 87952, Nov. 6, 2024]