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U.S. Code of Federal Regula...
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Title 27—Alcohol, Tobacco P...
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CHAPTER I—ALCOHOL AND TOBAC...
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PART 70—PROCEDURE AND ADMINISTRATION
PART 70—PROCEDURE AND ADMINISTRATION
§ 70.1 - General.
§ 70.2 - Forms prescribed.
§ 70.3 - Delegations of the Administrator.
§ 70.11 - Meaning of terms.
§ 70.21 - Canvass for taxable persons and objects.
§ 70.22 - Examination of books and witnesses.
§ 70.23 - Service of summonses.
§ 70.24 - Enforcement of summonses.
§ 70.25 - Special procedures for third-party summonses.
§ 70.26 - Third-party recordkeepers.
§ 70.27 - Right to intervene; right to institute a proceeding to quash.
§ 70.28 - Summonses excepted from 26 U.S.C. 7609 procedures.
§ 70.29 - Suspension of statutes of limitations.
§ 70.30 - Time and place of examination.
§ 70.31 - Entry of premises for examination of taxable objects.
§ 70.32 - Examination of records and objects.
§ 70.33 - Authority of enforcement officers of the Bureau.
§ 70.34 - Listing by appropriate TTB officers of taxable objects owned by nonresidents.
§ 70.40 - Authority to administer oaths and certify.
§ 70.41 - Rewards for information relating to violations of tax laws administered by the Bureau.
§ 70.42 - Returns prepared or executed by appropriate TTB officers.
§ 70.51 - Collection authority.
§ 70.52 - Signature presumed authentic.
§ 70.61 - Payment by check or money order.
§ 70.62 - Fractional parts of a cent.
§ 70.63 - Computations on returns or other documents.
§ 70.64 - Receipt for taxes.
§ 70.65 - Use of commercial banks.
§ 70.71 - Assessment authority.
§ 70.72 - Method of assessment.
§ 70.73 - Supplemental assessments.
§ 70.74 - Request for prompt assessment.
§ 70.75 - Jeopardy assessment of alcohol, tobacco, and firearms taxes.
§ 70.76 - Stay of collection of jeopardy assessment; bond to stay collection.
§ 70.77 - Collection of jeopardy assessment; stay of sale of seized property pending court decision.
§ 70.81 - Notice and demand for tax.
§ 70.82 - Payment on notice and demand.
§ 70.90 - Interest on underpayments.
§ 70.91 - Interest on erroneous refund recoverable by suit.
§ 70.92 - Interest on overpayments.
§ 70.93 - Interest rate.
§ 70.94 - Interest compounded daily.
§ 70.95 - Scope.
§ 70.96 - Failure to file tax return or to pay tax.
§ 70.97 - Failure to pay tax.
§ 70.98 - Penalty for underpayment of deposits.
§ 70.100 - Penalty for fraudulently claiming drawback.
§ 70.101 - Bad checks.
§ 70.102 - Coordination with title 11.
§ 70.103 - Failure to pay tax.
§ 70.111 - Rules for application of assessable penalties.
§ 70.112 - Failure to collect and pay over tax, or attempt to evade or defeat tax.
§ 70.113 - Penalty for failure to supply taxpayer identification number.
§ 70.114 - Penalties for aiding and abetting understatement of tax liability.
§ 70.121 - Amounts treated as overpayments.
§ 70.122 - Authority to make credits or refunds.
§ 70.123 - Claims for credit or refund.
§ 70.124 - Payments in excess of amounts shown on return.
§ 70.125 - Abatements.
§ 70.126 - Date of allowance of refund or credit.
§ 70.127 - Overpayment of installment.
§ 70.131 - Conditions to allowance.
§ 70.141 - Lien for taxes.
§ 70.142 - Scope of definitions.
§ 70.143 - Definitions.
§ 70.144 - Special rules.
§ 70.145 - Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
§ 70.146 - 45-day period for making disbursements.
§ 70.147 - Priority of interest and expenses.
§ 70.148 - Place for filing notice; form.
§ 70.149 - Refiling of notice of tax lien.
§ 70.150 - Release of lien or discharge of property.
§ 70.151 - Administrative appeal of the erroneous filing of notice of Federal tax lien.
§ 70.161 - Levy and distraint.
§ 70.162 - Levy and distraint on salary and wages.
§ 70.163 - Surrender of property subject to levy.
§ 70.164 - Surrender of property subject to levy in the case of life insurance and endowment contracts.
§ 70.165 - Production of books.
§ 70.167 - Authority to release levy and return property.
§ 70.168 - Redemption of property.
§ 70.169 - Expense of levy and sale.
§ 70.170 - Application of proceeds of levy.
§ 70.181 - Disposition of seized property.
§ 70.182 - Disposition of personal property acquired by the United States.
§ 70.183 - Administration and disposition of real estate acquired by the United States.
§ 70.184 - Disposition of perishable goods.
§ 70.185 - Certificate of sale; deed of real property.
§ 70.186 - Legal effect of certificate of sale of personal property and deed of real property.
§ 70.187 - Records of sale.
§ 70.188 - Expense of levy and sale.
§ 70.191 - Authorization.
§ 70.192 - Action to enforce lien or to subject property to payment of tax.
§ 70.193 - Disposition of judgments and moneys recovered.
§ 70.202 - Intervention.
§ 70.203 - Discharge of liens; scope and application; judicial proceedings.
§ 70.204 - Discharge of liens; nonjudicial sales.
§ 70.205 - Discharge of liens; special rules.
§ 70.206 - Discharge of liens; redemption by United States.
§ 70.207 - Civil actions by persons other than taxpayers.
§ 70.208 - Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.
§ 70.209 - Review of jeopardy assessment or levy procedures; administrative review.
§ 70.210 - Review of jeopardy assessment or levy procedures; judicial action.
§ 70.213 - Repayments to officers or employees.
§ 70.221 - Period of limitations upon assessment.
§ 70.222 - Time return deemed filed for purposes of determining limitations.
§ 70.223 - Exceptions to general period of limitations on assessment and collection.
§ 70.224 - Collection after assessment.
§ 70.225 - Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
§ 70.226 - Suspension of running of period of limitation; taxpayer outside of United States.
§ 70.227 - Suspension of running of period of limitation; wrongful seizure of property of third party.
§ 70.231 - Protection for certain interests even though notice filed.
§ 70.232 - Protection for commercial transactions financing agreements.
§ 70.233 - Protection for real property construction or improvement financing agreements.
§ 70.234 - Protection for obligatory disbursement agreements.
§ 70.241 - Property exempt from levy.
§ 70.242 - Wages, salary and other income.
§ 70.243 - Exempt amount.
§ 70.244 - Payroll period.
§ 70.245 - Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.
§ 70.251 - Periods of limitation on suits by taxpayers.
§ 70.252 - Periods of limitation on suits by the United States.
§ 70.253 - Periods of limitation on suits by persons other than taxpayers.
§ 70.261 - Period of limitation on filing claim.
§ 70.262 - Limitations on allowance of credits and refunds.
§ 70.263 - Special rules applicable in case of extension of time by agreement.
§ 70.264 - Time return deemed filed and tax considered paid.
§ 70.265 - Credits or refunds after period of limitation.
§ 70.266 - Credit against barred liability.
§ 70.271 - Procedure in the case of transferred assets.
§ 70.281 - Form of bond and security required.
§ 70.282 - Single bond in lieu of multiple bonds.
§ 70.301 - Reproduction of returns and other documents.
§ 70.302 - Fees and costs for witnesses.
§ 70.303 - Rules and regulations.
§ 70.304 - Place for filing documents other than returns.
§ 70.305 - Timely mailing treated as timely filing.
§ 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or legal holiday.
§ 70.311 - Authority for establishment, alteration, and distribution of stamps, marks, or labels.
§ 70.321 - Registration of persons paying a special tax.
§ 70.331 - Fraudulent returns, statements, or other documents.
§ 70.332 - Unauthorized use or sale of stamps.
§ 70.333 - Offenses by officers and employees of the United States.
§ 70.411 - Imposition of taxes, qualification requirements, and regulations.
§ 70.412 - Excise taxes.
§ 70.413 - Claims.
§ 70.414 - Preparation and filing of claims.
§ 70.415 - Offers in compromise.
§ 70.416 - Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act.
§ 70.417 - Rulings.
§ 70.418 - Conferences.
§ 70.419 - Representatives.
§ 70.420 - Forms.
§ 70.421 - Alcohol dealer registration.
§ 70.422 - Registration of manufacturers of nonbeverage products.
§ 70.431 - Imposition of taxes; regulations.
§ 70.432 - Qualification and bonding requirements.
§ 70.433 - Collection of taxes.
§ 70.434 - Assessments.
§ 70.435 - Claims.
§ 70.436 - Offers in compromise.
§ 70.437 - Rulings.
§ 70.438 - Forms.
§ 70.441 - Applicable laws.
§ 70.442 - Taxes relating to machine guns, destructive devices, and certain other firearms.
§ 70.443 - Firearms and ammunition.
§ 70.444 - Importation of arms, ammunition, and implements of war.
§ 70.445 - Commerce in explosives.
§ 70.446 - Rulings.
§ 70.447 - Assessments.
§ 70.448 - Claims.
§ 70.449 - Offers in compromise.
§ 70.450 - Seizure and forfeiture of personal property.
§ 70.461 - Shipments to the United States.
§ 70.462 - Shipments from the United States.
§ 70.471 - Rulings.
§ 70.481 - Agreements for payment of liability in installments.
§ 70.482 - Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C.
§ 70.483 - Offers in compromise of violations of Federal Alcohol Administration Act.
§ 70.484 - Offers in compromise of forfeiture liabilities.
§ 70.485 - Closing agreements.
§ 70.486 - Managerial review.
§ 70.501 - Meaning of terms.
§ 70.502 - Applicability to certain credits or refunds.
§ 70.503 - Ultimate burden.
§ 70.504 - Conditions to allowance of credit or refund.
§ 70.505 - Requirements on persons intending to file claim.
§ 70.506 - Execution and filing of claim.
§ 70.507 - Data to be shown in claim.
§ 70.508 - Time for filing claim.
§ 70.509 - Penalties.
§ 70.601 - Meaning of terms.
§ 70.602 - Circumstances under which payment may be made.
§ 70.603 - Execution and filing of claim.
§ 70.604 - Record of inventory to support claims.
§ 70.605 - Claims relating to imported, domestic, and Virgin Islands liquors.
§ 70.606 - Claimant to furnish proof.
§ 70.607 - Supporting evidence.
§ 70.608 - Action on claims.
§ 70.609 - Supervision.
§ 70.610 - Penalties.
§ 70.701 - Rules and regulations.
§ 70.702 - Forms and instructions.
§ 70.801 - Publicity of information.
§ 70.802 - Rules for disclosure of certain specified matters.
§ 70.803 - Requests or demands for disclosure in testimony and in related matters.