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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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