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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of August 21, 2009
TITLE 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER F--PROCEDURES AND PRACTICES
PART 70--PROCEDURE AND ADMINISTRATION
Subpart A--SCOPE
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| Delegations of the Administrator. |
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Subpart B--DEFINITIONS
Subpart C--DISCOVERY OF LIABILITY AND ENFORCEMENT OF LAWS
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| Canvass of regions for taxable persons and objects. |
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| Examination of books and witnesses. |
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| Enforcement of summonses. |
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| Special procedures for third-party summonses. |
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| Third-party recordkeepers. |
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| Right to intervene; right to institute a proceeding to quash. |
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| Summonses excepted from 26 U.S.C. 7609 procedures. |
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| Suspension of statutes of limitations. |
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| Time and place of examination. |
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| Entry of premises for examination of taxable objects. |
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| Examination of records and objects. |
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| Authority of enforcement officers of the Bureau. |
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| Listing by appropriate TTB officers of taxable objects owned by nonresidents. |
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| Authority to administer oaths and certify. |
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| Rewards for information relating to violations of tax laws administered by the Bureau. |
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| Returns prepared or executed by appropriate TTB officers. |
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Subpart D--COLLECTION OF EXCISE AND SPECIAL (OCCUPATIONAL) TAX
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| Signature presumed authentic. |
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| Payment by check or money order. |
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| Fractional parts of a cent. |
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| Computations on returns or other documents. |
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| Supplemental assessments. |
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| Request for prompt assessment. |
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| Jeopardy assessment of alcohol, tobacco, and firearms taxes. |
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| Stay of collection of jeopardy assessment; bond to stay collection. |
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| Collection of jeopardy assessment; stay of sale of seized property pending court decision. |
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| Notice and demand for tax. |
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| Payment on notice and demand. |
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| Interest on underpayments. |
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| Interest on erroneous refund recoverable by suit. |
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| Interest on overpayments. |
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| Interest compounded daily. |
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| Failure to file tax return or to pay tax. |
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| Penalty for underpayment of deposits. |
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| Penalty for fraudulently claiming drawback. |
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| Coordination with title 11. |
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| Rules for application of assessable penalties. |
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| Failure to collect and pay over tax, or attempt to evade or defeat tax. |
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| Penalty for failure to supply taxpayer identification number. |
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| Penalties for aiding and abetting understatement of tax liability. |
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| Amounts treated as overpayments. |
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| Authority to make credits or refunds. |
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| Claims for credit or refund. |
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| Payments in excess of amounts shown on return. |
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| Date of allowance of refund or credit. |
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| Overpayment of installment. |
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| Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors. |
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| 45-day period for making disbursements. |
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| Priority of interest and expenses. |
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| Place for filing notice; form. |
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| Refiling of notice of tax lien. |
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| Release of lien or discharge of property. |
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| Administrative appeal of the erroneous filing of notice of Federal tax lien. |
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| Levy and distraint on salary and wages. |
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| Surrender of property subject to levy. |
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| Surrender of property subject to levy in the case of life insurance and endowment contracts. |
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| Authority to release levy and return property. |
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| Expense of levy and sale. |
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| Application of proceeds of levy. |
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| Disposition of seized property. |
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| Disposition of personal property acquired by the United States. |
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| Administration and disposition of real estate acquired by the United States. |
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| Disposition of perishable goods. |
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| Certificate of sale; deed of real property. |
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| Legal effect of certificate of sale of personal property and deed of real property. |
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| Expense of levy and sale. |
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| Action to enforce lien or to subject property to payment of tax. |
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| Disposition of judgments and moneys recovered. |
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| Discharge of liens; scope and application; judicial proceedings. |
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| Discharge of liens; nonjudicial sales. |
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| Discharge of liens; special rules. |
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| Discharge of liens; redemption by United States. |
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| Civil actions by persons other than taxpayers. |
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| Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer. |
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| Review of jeopardy assessment or levy procedures; administrative review. |
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| Review of jeopardy assessment or levy procedures; judicial action. |
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| Repayments to officers or employees. |
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| Period of limitations upon assessment. |
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| Time return deemed filed for purposes of determining limitations. |
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| Exceptions to general period of limitations on assessment and collection. |
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| Collection after assessment. |
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| Suspension of running of period of limitation; assets of taxpayer in control or custody of court. |
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| Suspension of running of period of limitation; taxpayer outside of United States. |
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| Suspension of running of period of limitation; wrongful seizure of property of third party. |
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| Protection for certain interests even though notice filed. |
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| Protection for commercial transactions financing agreements. |
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| Protection for real property construction or improvement financing agreements. |
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| Protection for obligatory disbursement agreements. |
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| Property exempt from levy. |
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| Wages, salary and other income. |
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| Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer. |
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| Periods of limitation on suits by taxpayers. |
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| Periods of limitaion on suits by the United States. |
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| Periods of limitation on suits by persons other than taxpayers. |
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| Period of limitation on filing claim. |
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| Limitations on allowance of credits and refunds. |
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| Special rules applicable in case of extension of time by agreement. |
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| Time return deemed filed and tax considered paid. |
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| Credits or refunds after period of limitation. |
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| Credit against barred liability. |
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| Procedure in the case of transferred assets. |
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| Form of bond and security required. |
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| Single bond in lieu of multiple bonds. |
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| Reproduction of returns and other documents. |
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| Fees and costs for witnesses. |
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| Place for filing documents other than returns. |
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| Timely mailing treated as timely filing. |
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| Time for performance of acts other than payment of tax or filing of any return where last day falls on Saturday, Sunday, or legal holiday. |
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| Authority for establishment, alteration, and distribution of stamps, marks, or labels. |
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| Registration of persons paying a special tax. |
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| Fraudulent returns, statements, or other documents. |
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| Unauthorized use or sale of stamps. |
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| Offenses by officers and employees of the United States. |
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Subpart E--PROCEDURAL RULES RELATING TO ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES
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| Imposition of taxes, qualification requirements, and regulations. |
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| Preparation and filing of claims. |
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| Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act. |
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| Alcohol dealer registration. |
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| Registration of manufacturers of nonbeverage products. |
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| Imposition of taxes; regulations. |
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| Qualification and bonding requirements. |
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| Taxes relating to machine guns, destructive devices, and certain other firearms. |
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| Importation of arms, ammunition, and implements of war. |
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| Seizure and forfeiture of personal property. |
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| Shipments to the United States. |
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| Shipments from the United States. |
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| Agreements for payment of liability in installments. |
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| Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C. |
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| Offers in compromise of violations of Federal Alcohol Administration Act. |
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| Offers in compromise of forfeiture liabilities. |
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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
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| Applicability to certain credits or refunds. |
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| Conditions to allowance of credit or refund. |
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| Requirements on persons intending to file claim. |
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| Execution and filing of claim. |
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| Data to be shown in claim. |
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Subpart G--LOSSES RESULTING FROM DISASTER, VANDALISM, OR MALICIOUS MISCHIEF
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| Circumstances under which payment may be made. |
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| Execution and filing of claim. |
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| Record of inventory to support claims. |
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| Claims relating to imported, domestic, and Virgin Islands liquors. |
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| Claimant to furnish proof. |
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Subpart H--RULES, REGULATIONS AND FORMS
Subpart I--DISCLOSURE
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| Publicity of information. |
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| Rules for disclosure of certain specified matters. |
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| Requests or demands for disclosure in testimony and in related matters. |
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February 27, 2007< !-- #EndDate -- >-->
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