Title 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
PART 70--PROCEDURE AND ADMINISTRATION
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![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.1 |
General. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.2 |
Forms prescribed. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.3 |
Delegations of the Administrator. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.11 |
Meaning of terms. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.21 |
Canvass of regions for taxable persons and objects.
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![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.22 |
Examination of books and witnesses. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.23 |
Service of summonses. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.24 |
Enforcement of summonses. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.25 |
Special procedures for third-party summonses.
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![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.26 |
Third-party recordkeepers. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.27 |
Right to intervene; right to institute a proceeding to quash. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.28 |
Summonses excepted from 26 U.S.C. 7609 procedures. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.29 |
Suspension of statutes of limitations. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.30 |
Time and place of examination.
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![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.31 |
Entry of premises for examination of taxable objects.
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![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.32 |
Examination of records and objects. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.33 |
Authority of enforcement officers of the Bureau.
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![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.34 |
Listing by appropriate TTB officers of taxable objects owned by nonresidents. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.40 |
Authority to administer oaths and certify.
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![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.41 |
Rewards for information relating to violations of tax laws administered by the Bureau. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.42
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Returns prepared or executed by appropriate TTB officers.
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![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.51 |
Collection authority.
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![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.52 |
Signature presumed authentic. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.61
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Payment by check or money order. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.62 |
Fractional parts of a cent. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.63 |
Computations on returns or other documents. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.64 |
Receipt for taxes.
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![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.65 |
Use of commercial banks. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.71 |
Assessment authority. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.72 |
Method of assessment. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.73 |
Supplemental assessments. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.74 |
Request for prompt assessment. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.75 |
Jeopardy assessment of alcohol, tobacco, and firearms taxes.
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![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.76 |
Stay of collection of jeopardy assessment; bond to stay collection. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.77 |
Collection of jeopardy assessment; stay of sale of seized property pending court decision. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.81 |
Notice and demand for tax. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.82
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Payment on notice and demand. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.90 |
Interest on underpayments. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.91 |
Interest on erroneous refund recoverable by suit.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.92 |
Interest on overpayments. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.93 |
Interest rate. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.94 |
Interest compounded daily. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.95 |
Scope. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.96 |
Failure to file tax return or to pay tax. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.97 |
Failure to pay tax. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.98 |
Penalty for underpayment of deposits. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.100 |
Penalty for fraudulently claiming drawback. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.101 |
Bad checks. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.102 |
Coordination with title 11. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.103 |
Failure to pay tax. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.111 |
Rules for application of assessable penalties. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.112 |
Failure to collect and pay over tax, or attempt to evade or defeat tax. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.113 |
Penalty for failure to supply taxpayer identification number. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.114 |
Penalties for aiding and abetting understatement of tax liability. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.121 |
Amounts treated as overpayments. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.122 |
Authority to make credits or refunds. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.123 |
Claims for credit or refund. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.124 |
Payments in excess of amounts shown on return. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.125 |
Abatements.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.126 |
Date of allowance of refund or credit. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.127 |
Overpayment of installment. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.131 |
Conditions to allowance. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.141 |
Lien for taxes. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.142 |
Scope of definitions. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.143 |
Definitions. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.144 |
Special rules. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.145 |
Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.146 |
45-day period for making disbursements. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.147 |
Priority of interest and expenses. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.148 |
Place for filing notice; form. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.149 |
Refiling of notice of tax lien. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.150 |
Release of lien or discharge of property.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.151 |
Administrative appeal of the erroneous filing of notice of Federal tax lien. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.161 |
Levy and distraint. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.162 |
Levy and distraint on salary and wages. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.163 |
Surrender of property subject to levy.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.164 |
Surrender of property subject to levy in the case of life insurance and endowment contracts. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.165 |
Production of books. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.167 |
Authority to release levy and return property.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.168 |
Redemption of property.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.169 |
Expense of levy and sale.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.170 |
Application of proceeds of levy. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.181 |
Disposition of seized property.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.182 |
Disposition of personal property acquired by the United States. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.183 |
Administration and disposition of real estate acquired by the United States.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.184 |
Disposition of perishable goods. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.185 |
Certificate of sale; deed of real property. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.186 |
Legal effect of certificate of sale of personal property and deed of real property. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.187 |
Records of sale. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.188 |
Expense of levy and sale. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.191 |
Authorization.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.192 |
Action to enforce lien or to subject property to payment of tax.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.193 |
Disposition of judgments and moneys recovered. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.202 |
Intervention. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.203 |
Discharge of liens; scope and application; judicial proceedings. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.204 |
Discharge of liens; nonjudicial sales. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.205 |
Discharge of liens; special rules. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.206 |
Discharge of liens; redemption by United States.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.207 |
Civil actions by persons other than taxpayers. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.208 |
Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.209 |
Review of jeopardy assessment or levy procedures; administrative review. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.210 |
Review of jeopardy assessment or levy procedures; judicial action. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.213 |
Repayments to officers or employees. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.221 |
Period of limitations upon assessment. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.222 |
Time return deemed filed for purposes of determining limitations.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.223 |
Exceptions to general period of limitations on assessment and collection. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.224 |
Collection after assessment. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.225 |
Suspension of running of period of limitation; assets of taxpayer in control or custody of court. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.226 |
Suspension of running of period of limitation; taxpayer outside of United States. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.227 |
Suspension of running of period of limitation; wrongful seizure of property of third party.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.231 |
Protection for certain interests even though notice filed. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.232 |
Protection for commercial transactions financing agreements. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.233 |
Protection for real property construction or improvement financing agreements. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.234 |
Protection for obligatory disbursement agreements. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.241 |
Property exempt from levy. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.242 |
Wages, salary and other income.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.243 |
Exempt amount. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.244 |
Payroll period. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.245 |
Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.251 |
Periods of limitation on suits by taxpayers. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.252 |
Periods of limitaion on suits by the United States. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.253 |
Periods of limitation on suits by persons other than taxpayers. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.261 |
Period of limitation on filing claim. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.262 |
Limitations on allowance of credits and refunds.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.263 |
Special rules applicable in case of extension of time by agreement. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.264 |
Time return deemed filed and tax considered paid.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.265 |
Credits or refunds after period of limitation. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.266 |
Credit against barred liability. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.271 |
Procedure in the case of transferred assets. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.281 |
Form of bond and security required.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.282 |
Single bond in lieu of multiple bonds. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.301 |
Reproduction of returns and other documents. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.302 |
Fees and costs for witnesses. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.303 |
Rules and regulations. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.304 |
Place for filing documents other than returns.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.305 |
Timely mailing treated as timely filing. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.306 |
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.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.311 |
Authority for establishment, alteration, and distribution of stamps, marks, or labels. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.321 |
Registration of persons paying a special tax. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.331 |
Fraudulent returns, statements, or other documents. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.332 |
Unauthorized use or sale of stamps. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.333 |
Offenses by officers and employees of the United States. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.411 |
Imposition of taxes, qualification requirements, and regulations. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.412 |
Excise taxes. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.413 |
Claims. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.414 |
Preparation and filing of claims. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.415 |
Offers in compromise. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.416 |
Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.417 |
Rulings. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.418 |
Conferences. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.419 |
Representatives. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.420
|
Forms. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.431 |
Imposition of taxes; regulations.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.432 |
Qualification and bonding requirements. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.433 |
Collection of taxes. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.434 |
Assessments. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.435 |
Claims. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.436 |
Offers in compromise. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.437 |
Rulings. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.438 |
Forms. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.441 |
Applicable laws. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.442
|
Taxes relating to machine guns, destructive devices, and certain other firearms. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.443 |
Firearms and ammunition.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.444 |
Importation of arms, ammunition, and implements of war. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.445 |
Commerce in explosives. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.446 |
Rulings. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.447 |
Assessments. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.448 |
Claims. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.449 |
Offers in compromise. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.450 |
Seizure and forfeiture of personal property. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.461 |
Shipments to the United States. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.462 |
Shipments from the United States. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.471 |
Rulings. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.481 |
Agreements for payment of liability in installments. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.482 |
Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.483 |
Offers in compromise of violations of Federal Alcohol Administration Act. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.484 |
Offers in compromise of forfeiture liabilities. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.485 |
Closing agreements. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.486 |
Managerial review. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.501
|
Meaning of terms. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.502 |
Applicability to certain credits or refunds. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.503 |
Ultimate burden. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.504 |
Conditions to allowance of credit or refund. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.505 |
Requirements on persons intending to file claim. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.506 |
Execution and filing of claim.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.507 |
Data to be shown in claim. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.508 |
Time for filing claim. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.509 |
Penalties. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.601 |
Meaning of terms. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.602 |
Circumstances under which payment may be made. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.603 |
Execution and filing of claim.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.604 |
Record of inventory to support claims.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.605 |
Claims relating to imported, domestic, and Virgin Islands liquors. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.606 |
Claimant to furnish proof. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.607 |
Supporting evidence. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.608 |
Action on claims. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.609 |
Supervision. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.610 |
Penalties. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.701 |
Rules and regulations.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.702 |
Forms and instructions. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.801 |
Publicity of information. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.802 |
Rules for disclosure of certain specified matters. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195748im_/http://www.access.gpo.gov/images/PDF.gif) | 70.803 |
Requests or demands for disclosure in testimony and in related matters. |