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Title 27

Displaying title 27, up to date as of 7/13/2026. Title 27 was last amended 7/06/2026.
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  1. Title 27 —Alcohol, Tobacco Products and Firearms
  2. Chapter I —Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  3. Subchapter F —Procedures and Practices
  4. Part 70 —Procedure and Administration
  5. Subpart D   View Full Text
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Title 27Alcohol, Tobacco Products and FirearmsPart / Section
Chapter IAlcohol and Tobacco Tax and Trade Bureau, Department of the Treasury1 – 399
Subchapter FProcedures and Practices70 – 73
Part 70Procedure and Administration70.1 – 70.803
Subpart DCollection of Excise and Special (Occupational) Tax70.51 – 70.333
Collection—General Provisions70.51 – 70.52
§ 70.51Collection authority.
§ 70.52Signature presumed authentic.
Receipt of Payment70.61 – 70.65
§ 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.
Assessment70.71 – 70.77
§ 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.
Notice and Demand70.81 – 70.82
§ 70.81Notice and demand for tax.
§ 70.82Payment on notice and demand.
Interest70.90 – 70.94
§ 70.90Interest on underpayments.
§ 70.91Interest on erroneous refund recoverable by suit.
§ 70.92Interest on overpayments.
§ 70.93Interest rate.
§ 70.94Interest compounded daily.
Additions to the Tax, Additional Amounts, and Assessable Penalties70.95 – 70.114
§ 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.
Abatements, Credits and Refunds70.121 – 70.127
§ 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.
Rule of Special Application70.131
§ 70.131Conditions to allowance.
Lien for Taxes70.141 – 70.151
§ 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.
Seizure of Property for Collection of Taxes70.161 – 70.170
§ 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.
Disposition of Property70.181 – 70.188
§ 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.
Judicial Proceedings70.191 – 70.213
§ 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.
Limitations70.221 – 70.266
§ 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.
Transferees70.271
§ 70.271Procedure in the case of transferred assets.
Bonds70.281 – 70.282
§ 70.281Form of bond and security required.
§ 70.282Single bond in lieu of multiple bonds.
Miscellaneous Provisions70.301 – 70.306
§ 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.
General Provisions Relating to Stamps, Marks or Labels70.311
§ 70.311Authority for establishment, alteration, and distribution of stamps, marks, or labels.
Registration70.321
§ 70.321Registration of persons paying a special tax.
Crimes, Other Offenses and Forfeitures70.331 – 70.333
§ 70.331Fraudulent returns, statements, or other documents.
§ 70.332Unauthorized use or sale of stamps.
§ 70.333Offenses by officers and employees of the United States.
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