27 CFR Part 70
PART 70—PROCEDURE AND ADMINISTRATION
- PART 70—PROCEDURE AND ADMINISTRATION
- Chapter I—Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter F—Procedures and Practices
- Subpart A—Scope
- § 70.1 General.
- § 70.2 Forms prescribed.
- § 70.3 Delegations of the Administrator.
- Subpart B—Definitions
- § 70.11 Meaning of terms.
- Subpart C—Discovery of Liability and Enforcement of Laws
- Examination and Inspection
- § 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.
- General Powers and Duties
- § 70.40 Authority to administer oaths and certify.
- § 70.41 [Reserved]
- § 70.42 Returns prepared or executed by appropriate TTB officers.
- Subpart D—Collection of Excise and Special (Occupational) Tax
- Collection—General Provisions
- § 70.51 Collection authority.
- § 70.52 Signature presumed authentic.
- Receipt of Payment
- § 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.
- Assessment
- § 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.
- Notice and Demand
- § 70.81 Notice and demand for tax.
- § 70.82 Payment on notice and demand.
- Interest
- § 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.
- Additions to the Tax, Additional Amounts, and Assessable Penalties
- § 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.
- Abatements, Credits and Refunds
- § 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.
- Rule of Special Application
- § 70.131 Conditions to allowance.
- Lien for Taxes
- § 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.
- Seizure of Property for Collection of Taxes
- § 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.
- Disposition of Property
- § 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.
- Judicial Proceedings
- § 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.
- Limitations
- § 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.
- Transferees
- § 70.271 Procedure in the case of transferred assets.
- Bonds
- § 70.281 Form of bond and security required.
- § 70.282 Single bond in lieu of multiple bonds.
- Miscellaneous Provisions
- § 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.
- General Provisions Relating to Stamps, Marks or Labels
- § 70.311 Authority for establishment, alteration, and distribution of stamps, marks, or labels.
- Registration
- § 70.321 Registration of persons paying a special tax.
- Crimes, Other Offenses and Forfeitures
- § 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.
- Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives
- Provisions Relating to Distilled Spirits, Wines, and Beer
- § 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.
- Provisions Relating to Tobacco Products, and Cigarette Papers and Tubes
- § 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.
- Provisions Relating to Firearms, Shells and Cartridges, and Explosives
- § 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.
- Seized Property
- § 70.450 Seizure and forfeiture of personal property.
- Possessions
- § 70.461 Shipments to the United States.
- § 70.462 Shipments from the United States.
- Rulings
- § 70.471 Rulings.
- Administrative Remedies
- § 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.
- Subpart F—Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer
- General
- § 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.
- Claim Procedure
- § 70.506 Execution and filing of claim.
- § 70.507 Data to be shown in claim.
- § 70.508 Time for filing claim.
- Penalties
- § 70.509 Penalties.
- Subpart G—Losses Resulting From Disaster, Vandalism, or Malicious Mischief
- Definitions
- § 70.601 Meaning of terms.
- Payments
- § 70.602 Circumstances under which payment may be made.
- Claims Procedures
- § 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.
- Destruction of Liquors
- § 70.609 Supervision.
- Penalties
- § 70.610 Penalties.
- Subpart H—Rules, Regulations and Forms
- § 70.701 Rules and regulations.
- § 70.702 Forms and instructions.
- Subpart I—Disclosure
- § 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.
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