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Please select from these Federal laws related to alcohol, tobacco, and firearms and ammunition tax (FAET). You may also Search the U.S. Code.

U.S. Code – Title 26 – Internal Revenue Code

  • Subtitle F--Procedure and Administration
    • Chapter 67—Interest
      • Subchapter A--Interest on Underpayments
        • Sec. 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax
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        • Sec. 6602. Interest on erroneous refund recoverable by suit
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        • Sec. 6603. Deposits made to suspend running of interest on potential underpayments, etc.
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      • Subchapter B--Interest on Overpayments
        • Sec. 6611. Interest on overpayments
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        • Sec. 6612. Cross references
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      • Subchapter C--Determination of Interest Rate; Compounding of Interest
        • Sec. 6621. Determination of rate of interest
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        • Sec. 6622. Interest compounded daily
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      • Subchapter D--Notice Requirements 
        • Sec. 6631. Notice requirements
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    • Chapter 68—Additions to the Tax, Additional Amounts, and Assessable Penalties
      •  Subchapter A--Additions to the Tax and Additional Amounts

      PART I—General Provisions

      • Sec. 6651. Failure to file tax return or to pay tax
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      • Sec. 6652. Failure to file certain information returns, registration statements, etc.
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      • Sec. 6653. Failure to pay stamp tax
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      • Sec. 6654. Failure by individual to pay estimated income tax
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      • Sec. 6655. Failure by corporation to pay estimated income tax
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      • Sec. 6656. Failure to make deposit of taxes
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      • Sec. 6657. Bad checks
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      • Sec. 6658. Coordination with title 11
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      • [Secs. 6659 to 6661. Repealed. Pub. L. 101-239, title VII, Sec. 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]
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U.S. Code – Title 27 – Intoxicating Liquors – Chapter 8--Federal Alcohol Administration Act

Public Health Security and Bioterrorism Preparedness and Response Act of 2002 – Public Law 107-188