Code of Federal Regulations · Subpart
Subpart D — Collection Of Excise And Special (occupational) Tax
27 C.F.R. pt. 70, subpt. D
- § 70.51 Collection Authority
- § 70.52 Signature Presumed Authentic
- § 70.61 Payment By Check Or Money Order
- § 70.62 Fractional Parts Of A Cent
- § 70.63 Computations On Returns Or Other Documents
- § 70.64 Receipt For Taxes
- § 70.65 Use Of Commercial Banks
- § 70.71 Assessment Authority
- § 70.72 Method Of Assessment
- § 70.73 Supplemental Assessments
- § 70.74 Request For Prompt Assessment
- § 70.75 Jeopardy Assessment Of Alcohol, Tobacco, And Firearms Taxes
- § 70.76 Stay Of Collection Of Jeopardy Assessment; Bond To Stay Collection
- § 70.77 Collection Of Jeopardy Assessment; Stay Of Sale Of Seized Property Pending Court Decision
- § 70.81 Notice And Demand For Tax
- § 70.82 Payment On Notice And Demand
- § 70.90 Interest On Underpayments
- § 70.91 Interest On Erroneous Refund Recoverable By Suit
- § 70.92 Interest On Overpayments
- § 70.93 Interest Rate
- § 70.94 Interest Compounded Daily
- § 70.95 Scope
- § 70.96 Failure To File Tax Return Or To Pay Tax
- § 70.97 Failure To Pay Tax
- § 70.98 Penalty For Underpayment Of Deposits
- § 70.100 Penalty For Fraudulently Claiming Drawback
- § 70.101 Bad Checks
- § 70.102 Coordination With Title 11
- § 70.103 Failure To Pay Tax
- § 70.111 Rules For Application Of Assessable Penalties
- § 70.112 Failure To Collect And Pay Over Tax, Or Attempt To Evade Or Defeat Tax
- § 70.113 Penalty For Failure To Supply Taxpayer Identification Number
- § 70.114 Penalties For Aiding And Abetting Understatement Of Tax Liability
- § 70.121 Amounts Treated As Overpayments
- § 70.122 Authority To Make Credits Or Refunds
- § 70.123 Claims For Credit Or Refund
- § 70.124 Payments In Excess Of Amounts Shown On Return
- § 70.125 Abatements
- § 70.126 Date Of Allowance Of Refund Or Credit
- § 70.127 Overpayment Of Installment
- § 70.131 Conditions To Allowance
- § 70.141 Lien For Taxes
- § 70.142 Scope Of Definitions
- § 70.143 Definitions
- § 70.144 Special Rules
- § 70.145 Purchasers, Holders Of Security Interests, Mechanic's Lienors, And Judgment Lien Creditors
- § 70.146 45-day Period For Making Disbursements
- § 70.147 Priority Of Interest And Expenses
- § 70.148 Place For Filing Notice; Form
- § 70.149 Refiling Of Notice Of Tax Lien
- § 70.150 Release Of Lien Or Discharge Of Property
- § 70.151 Administrative Appeal Of The Erroneous Filing Of Notice Of Federal Tax Lien
- § 70.161 Levy And Distraint
- § 70.162 Levy And Distraint On Salary And Wages
- § 70.163 Surrender Of Property Subject To Levy
- § 70.164 Surrender Of Property Subject To Levy In The Case Of Life Insurance And Endowment Contracts
- § 70.165 Production Of Books
- § 70.167 Authority To Release Levy And Return Property
- § 70.168 Redemption Of Property
- § 70.169 Expense Of Levy And Sale
- § 70.170 Application Of Proceeds Of Levy
- § 70.181 Disposition Of Seized Property
- § 70.182 Disposition Of Personal Property Acquired By The United States
- § 70.183 Administration And Disposition Of Real Estate Acquired By The United States
- § 70.184 Disposition Of Perishable Goods
- § 70.185 Certificate Of Sale; Deed Of Real Property
- § 70.186 Legal Effect Of Certificate Of Sale Of Personal Property And Deed Of Real Property
- § 70.187 Records Of Sale
- § 70.188 Expense Of Levy And Sale
- § 70.191 Authorization
- § 70.192 Action To Enforce Lien Or To Subject Property To Payment Of Tax
- § 70.193 Disposition Of Judgments And Moneys Recovered
- § 70.202 Intervention
- § 70.203 Discharge Of Liens; Scope And Application; Judicial Proceedings
- § 70.204 Discharge Of Liens; Nonjudicial Sales
- § 70.205 Discharge Of Liens; Special Rules
- § 70.206 Discharge Of Liens; Redemption By United States
- § 70.207 Civil Actions By Persons Other Than Taxpayers
- § 70.208 Review Of Jeopardy Assessment Or Jeopardy Levy Procedures; Information To Taxpayer
- § 70.209 Review Of Jeopardy Assessment Or Levy Procedures; Administrative Review
- § 70.210 Review Of Jeopardy Assessment Or Levy Procedures; Judicial Action
- § 70.213 Repayments To Officers Or Employees
- § 70.221 Period Of Limitations Upon Assessment
- § 70.222 Time Return Deemed Filed For Purposes Of Determining Limitations
- § 70.223 Exceptions To General Period Of Limitations On Assessment And Collection
- § 70.224 Collection After Assessment
- § 70.225 Suspension Of Running Of Period Of Limitation; Assets Of Taxpayer In Control Or Custody Of Court
- § 70.226 Suspension Of Running Of Period Of Limitation; Taxpayer Outside Of United States
- § 70.227 Suspension Of Running Of Period Of Limitation; Wrongful Seizure Of Property Of Third Party
- § 70.231 Protection For Certain Interests Even Though Notice Filed
- § 70.232 Protection For Commercial Transactions Financing Agreements
- § 70.233 Protection For Real Property Construction Or Improvement Financing Agreements
- § 70.234 Protection For Obligatory Disbursement Agreements
- § 70.241 Property Exempt From Levy
- § 70.242 Wages, Salary And Other Income
- § 70.243 Exempt Amount
- § 70.244 Payroll Period
- § 70.245 Computation Of Exempt Amount And Payment Of Amounts Not Exempt From Levy To The Appropriate Ttb Officer
- § 70.251 Periods Of Limitation On Suits By Taxpayers
- § 70.252 Periods Of Limitation On Suits By The United States
- § 70.253 Periods Of Limitation On Suits By Persons Other Than Taxpayers
- § 70.261 Period Of Limitation On Filing Claim
- § 70.262 Limitations On Allowance Of Credits And Refunds
- § 70.263 Special Rules Applicable In Case Of Extension Of Time By Agreement
- § 70.264 Time Return Deemed Filed And Tax Considered Paid
- § 70.265 Credits Or Refunds After Period Of Limitation
- § 70.266 Credit Against Barred Liability
- § 70.271 Procedure In The Case Of Transferred Assets
- § 70.281 Form Of Bond And Security Required
- § 70.282 Single Bond In Lieu Of Multiple Bonds
- § 70.301 Reproduction Of Returns And Other Documents
- § 70.302 Fees And Costs For Witnesses
- § 70.303 Rules And Regulations
- § 70.304 Place For Filing Documents Other Than Returns
- § 70.305 Timely Mailing Treated As Timely Filing
- § 70.306 Time For Performance Of Acts Other Than Payment Of Tax Or Filing Of Any Return When The Last Day Falls On Saturday, Sunday, Or Legal Holiday
- § 70.311 Authority For Establishment, Alteration, And Distribution Of Stamps, Marks, Or Labels
- § 70.321 Registration Of Persons Paying A Special Tax
- § 70.331 Fraudulent Returns, Statements, Or Other Documents
- § 70.332 Unauthorized Use Or Sale Of Stamps
- § 70.333 Offenses By Officers And Employees Of The United States