Code of Federal Regulations · Section

§ 70.82 — Payment On Notice And Demand

27 C.F.R. § 70.82

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Upon receipt of notice and demand from the appropriate TTB officer, there shall be paid at the place and time stated in such notice the amount of any tax (including any interest, additional amounts, additions to the tax, and assessable penalties) stated in such notice and demand.

27 C.F.R. § 70.81 27 C.F.R. § 70.90

Authorizing Statute

Departmental regulations
5 U.S.C. § 301
Imposition of tax
26 U.S.C. § 4181
Payment on notice and demand
26 U.S.C. § 6155