About GPO   |   Newsroom/Media   |   Congressional Relations   |   Inspector General   |   Careers   |   Contact   |   askGPO   |   Help  
 
Home   |   Customers   |   Vendors   |   Libraries  

The Electronic Code of Federal Regulations (e-CFR) is a regularly updated, unofficial editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Printing Office.

Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code
Text | PDF

Find, review, and submit comments on Federal rules that are open for comment and published in the Federal Register using Regulations.gov.

Purchase individual CFR titles from the U.S. Government Online Bookstore.

Find issues of the CFR (including issues prior to 1996) at a local Federal depository library.

[2]
 
 

Electronic Code of Federal Regulations

blue pill

e-CFR Data is current as of April 14, 2014

TITLE 27—Alcohol, Tobacco and Firearms

CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER F—PROCEDURES AND PRACTICES

PART 70—PROCEDURE AND ADMINISTRATION

rule

Subpart A—SCOPE

§70.1
General.
§70.2
Forms prescribed.
§70.3
Delegations of the Administrator.
rule

Subpart B—DEFINITIONS

§70.11
Meaning of terms.
rule

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
Rewards for information relating to violations of tax laws administered by the Bureau.
§70.42
Returns prepared or executed by appropriate TTB officers.
rule

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.
rule

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.
rule

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.
rule

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.
rule

Subpart H—RULES, REGULATIONS AND FORMS

§70.701
Rules and regulations.
§70.702
Forms and instructions.
rule

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.


For questions or comments regarding e-CFR editorial content, features, or design, email ecfr@nara.gov.
For questions concerning e-CFR programming and delivery issues, email webteam@gpo.gov.