Code of Federal Regulations (alpha)

CFR /  Title 27  /  Part 70: Procedure And Administration

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