Home/CFR/Title 27/Part 70
FEDERAL · 27 CFR

Part 70 — Procedure and Administration

205 sections · Title 27: Alcohol, Tobacco Products and Firearms

§ 70.1General.
§ 70.2Forms prescribed.
§ 70.3Delegations of the Administrator.
§ 70.11Meaning of terms.
§ 70.21Canvass for taxable persons and objects.
§ 70.22Examination of books and witnesses.
§ 70.23Service of summonses.
§ 70.24Enforcement of summonses.
§ 70.25Special procedures for third-party summonses.
§ 70.26Third-party recordkeepers.
§ 70.27Right to intervene; right to institute a proceeding to quash.
§ 70.28Summonses excepted from 26 U.S.C. 7609 procedures.
§ 70.29Suspension of statutes of limitations.
§ 70.30Time and place of examination.
§ 70.31Entry of premises for examination of taxable objects.
§ 70.32Examination of records and objects.
§ 70.33Authority of enforcement officers of the Bureau.
§ 70.34Listing by appropriate TTB officers of taxable objects owned by nonresidents.
§ 70.40Authority to administer oaths and certify.
§ 70.41§ 70.41 [Reserved]
§ 70.42Returns prepared or executed by appropriate TTB officers.
§ 70.51Collection authority.
§ 70.52Signature presumed authentic.
§ 70.61Payment by check or money order.
§ 70.62Fractional parts of a cent.
§ 70.63Computations on returns or other documents.
§ 70.64Receipt for taxes.
§ 70.65Use of commercial banks.
§ 70.71Assessment authority.
§ 70.72Method of assessment.
§ 70.73Supplemental assessments.
§ 70.74Request for prompt assessment.
§ 70.75Jeopardy assessment of alcohol, tobacco, and firearms taxes.
§ 70.76Stay of collection of jeopardy assessment; bond to stay collection.
§ 70.77Collection of jeopardy assessment; stay of sale of seized property pending court decision.
§ 70.81Notice and demand for tax.
§ 70.82Payment on notice and demand.
§ 70.90Interest on underpayments.
§ 70.91Interest on erroneous refund recoverable by suit.
§ 70.92Interest on overpayments.
§ 70.93Interest rate.
§ 70.94Interest compounded daily.
§ 70.95Scope.
§ 70.96Failure to file tax return or to pay tax.
§ 70.97Failure to pay tax.
§ 70.98Penalty for underpayment of deposits.
§ 70.100Penalty for fraudulently claiming drawback.
§ 70.101Bad checks.
§ 70.102Coordination with title 11.
§ 70.103Failure to pay tax.
§ 70.111Rules for application of assessable penalties.
§ 70.112Failure to collect and pay over tax, or attempt to evade or defeat tax.
§ 70.113Penalty for failure to supply taxpayer identification number.
§ 70.114Penalties for aiding and abetting understatement of tax liability.
§ 70.121Amounts treated as overpayments.
§ 70.122Authority to make credits or refunds.
§ 70.123Claims for credit or refund.
§ 70.124Payments in excess of amounts shown on return.
§ 70.125Abatements.
§ 70.126Date of allowance of refund or credit.
§ 70.127Overpayment of installment.
§ 70.131Conditions to allowance.
§ 70.141Lien for taxes.
§ 70.142Scope of definitions.
§ 70.143Definitions.
§ 70.144Special rules.
§ 70.145Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
§ 70.14645-day period for making disbursements.
§ 70.147Priority of interest and expenses.
§ 70.148Place for filing notice; form.
§ 70.149Refiling of notice of tax lien.
§ 70.150Release of lien or discharge of property.
§ 70.151Administrative appeal of the erroneous filing of notice of Federal tax lien.
§ 70.161Levy and distraint.
§ 70.162Levy and distraint on salary and wages.
§ 70.163Surrender of property subject to levy.
§ 70.164Surrender of property subject to levy in the case of life insurance and endowment contracts.
§ 70.165Production of books.
§ 70.167Authority to release levy and return property.
§ 70.168Redemption of property.
§ 70.169Expense of levy and sale.
§ 70.170Application of proceeds of levy.
§ 70.181Disposition of seized property.
§ 70.182Disposition of personal property acquired by the United States.
§ 70.183Administration and disposition of real estate acquired by the United States.
§ 70.184Disposition of perishable goods.
§ 70.185Certificate of sale; deed of real property.
§ 70.186Legal effect of certificate of sale of personal property and deed of real property.
§ 70.187Records of sale.
§ 70.188Expense of levy and sale.
§ 70.191Authorization.
§ 70.192Action to enforce lien or to subject property to payment of tax.
§ 70.193Disposition of judgments and moneys recovered.
§ 70.202Intervention.
§ 70.203Discharge of liens; scope and application; judicial proceedings.
§ 70.204Discharge of liens; nonjudicial sales.
§ 70.205Discharge of liens; special rules.
§ 70.206Discharge of liens; redemption by United States.
§ 70.207Civil actions by persons other than taxpayers.
§ 70.208Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.
§ 70.209Review of jeopardy assessment or levy procedures; administrative review.
§ 70.210Review of jeopardy assessment or levy procedures; judicial action.
§ 70.213Repayments to officers or employees.
§ 70.221Period of limitations upon assessment.
§ 70.222Time return deemed filed for purposes of determining limitations.
§ 70.223Exceptions to general period of limitations on assessment and collection.
§ 70.224Collection after assessment.
§ 70.225Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
§ 70.226Suspension of running of period of limitation; taxpayer outside of United States.
§ 70.227Suspension of running of period of limitation; wrongful seizure of property of third party.
§ 70.231Protection for certain interests even though notice filed.
§ 70.232Protection for commercial transactions financing agreements.
§ 70.233Protection for real property construction or improvement financing agreements.
§ 70.234Protection for obligatory disbursement agreements.
§ 70.241Property exempt from levy.
§ 70.242Wages, salary and other income.
§ 70.243Exempt amount.
§ 70.244Payroll period.
§ 70.245Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.
§ 70.251Periods of limitation on suits by taxpayers.
§ 70.252Periods of limitation on suits by the United States.
§ 70.253Periods of limitation on suits by persons other than taxpayers.
§ 70.261Period of limitation on filing claim.
§ 70.262Limitations on allowance of credits and refunds.
§ 70.263Special rules applicable in case of extension of time by agreement.
§ 70.264Time return deemed filed and tax considered paid.
§ 70.265Credits or refunds after period of limitation.
§ 70.266Credit against barred liability.
§ 70.271Procedure in the case of transferred assets.
§ 70.281Form of bond and security required.
§ 70.282Single bond in lieu of multiple bonds.
§ 70.301Reproduction of returns and other documents.
§ 70.302Fees and costs for witnesses.
§ 70.303Rules and regulations.
§ 70.304Place for filing documents other than returns.
§ 70.305Timely mailing treated as timely filing.
§ 70.306Time 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.
§ 70.311Authority for establishment, alteration, and distribution of stamps, marks, or labels.
§ 70.321Registration of persons paying a special tax.
§ 70.331Fraudulent returns, statements, or other documents.
§ 70.332Unauthorized use or sale of stamps.
§ 70.333Offenses by officers and employees of the United States.
§ 70.411Imposition of taxes, qualification requirements, and regulations.
§ 70.412Excise taxes.
§ 70.413Claims.
§ 70.414Preparation and filing of claims.
§ 70.415Offers in compromise.
§ 70.416Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act.
§ 70.417Rulings.
§ 70.418Conferences.
§ 70.419Representatives.
§ 70.420Forms.
§ 70.421Alcohol dealer registration.
§ 70.422Registration of manufacturers of nonbeverage products.
§ 70.431Imposition of taxes; regulations.
§ 70.432Qualification and bonding requirements.
§ 70.433Collection of taxes.
§ 70.434Assessments.
§ 70.435Claims.
§ 70.436Offers in compromise.
§ 70.437Rulings.
§ 70.438Forms.
§ 70.441Applicable laws.
§ 70.442Taxes relating to machine guns, destructive devices, and certain other firearms.
§ 70.443Firearms and ammunition.
§ 70.444Importation of arms, ammunition, and implements of war.
§ 70.445Commerce in explosives.
§ 70.446Rulings.
§ 70.447Assessments.
§ 70.448Claims.
§ 70.449Offers in compromise.
§ 70.450Seizure and forfeiture of personal property.
§ 70.461Shipments to the United States.
§ 70.462Shipments from the United States.
§ 70.471Rulings.
§ 70.481Agreements for payment of liability in installments.
§ 70.482Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C.
§ 70.483Offers in compromise of violations of Federal Alcohol Administration Act.
§ 70.484Offers in compromise of forfeiture liabilities.
§ 70.485Closing agreements.
§ 70.486Managerial review.
§ 70.501Meaning of terms.
§ 70.502Applicability to certain credits or refunds.
§ 70.503Ultimate burden.
§ 70.504Conditions to allowance of credit or refund.
§ 70.505Requirements on persons intending to file claim.
§ 70.506Execution and filing of claim.
§ 70.507Data to be shown in claim.
§ 70.508Time for filing claim.
§ 70.509Penalties.
§ 70.601Meaning of terms.
§ 70.602Circumstances under which payment may be made.
§ 70.603Execution and filing of claim.
§ 70.604Record of inventory to support claims.
§ 70.605Claims relating to imported, domestic, and Virgin Islands liquors.
§ 70.606Claimant to furnish proof.
§ 70.607Supporting evidence.
§ 70.608Action on claims.
§ 70.609Supervision.
§ 70.610Penalties.
§ 70.701Rules and regulations.
§ 70.702Forms and instructions.
§ 70.801Publicity of information.
§ 70.802Rules for disclosure of certain specified matters.
§ 70.803Requests or demands for disclosure in testimony and in related matters.