 |
|
 |
Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of November 5, 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
|
| Delegations of the Administrator. |
|
Subpart B--DEFINITIONS
Subpart C--DISCOVERY OF LIABILITY AND ENFORCEMENT OF LAWS
|
| Canvass of regions for taxable persons and objects. |
|
|
| Examination of books and witnesses. |
|
|
| Enforcement of summonses. |
|
|
| Special procedures for third-party summonses. |
|
|
| Third-party recordkeepers. |
|
|
| Right to intervene; right to institute a proceeding to quash. |
|
|
| Summonses excepted from 26 U.S.C. 7609 procedures. |
|
|
| Suspension of statutes of limitations. |
|
|
| Time and place of examination. |
|
|
| Entry of premises for examination of taxable objects. |
|
|
| Examination of records and objects. |
|
|
| Authority of enforcement officers of the Bureau. |
|
|
| Listing by appropriate TTB officers of taxable objects owned by nonresidents. |
|
|
| Authority to administer oaths and certify. |
|
|
| Rewards for information relating to violations of tax laws administered by the Bureau. |
|
|
| Returns prepared or executed by appropriate TTB officers. |
|
Subpart D--COLLECTION OF EXCISE AND SPECIAL (OCCUPATIONAL) TAX
|
| Signature presumed authentic. |
|
|
| Payment by check or money order. |
|
|
| Fractional parts of a cent. |
|
|
| Computations on returns or other documents. |
|
|
| Supplemental assessments. |
|
|
| Request for prompt assessment. |
|
|
| Jeopardy assessment of alcohol, tobacco, and firearms taxes. |
|
|
| Stay of collection of jeopardy assessment; bond to stay collection. |
|
|
| Collection of jeopardy assessment; stay of sale of seized property pending court decision. |
|
|
| Notice and demand for tax. |
|
|
| Payment on notice and demand. |
|
|
| Interest on underpayments. |
|
|
| Interest on erroneous refund recoverable by suit. |
|
|
| Interest on overpayments. |
|
|
| Interest compounded daily. |
|
|
| Failure to file tax return or to pay tax. |
|
|
| Penalty for underpayment of deposits. |
|
|
| Penalty for fraudulently claiming drawback. |
|
|
| Coordination with title 11. |
|
|
| Rules for application of assessable penalties. |
|
|
| Failure to collect and pay over tax, or attempt to evade or defeat tax. |
|
|
| Penalty for failure to supply taxpayer identification number. |
|
|
| Penalties for aiding and abetting understatement of tax liability. |
|
|
| Amounts treated as overpayments. |
|
|
| Authority to make credits or refunds. |
|
|
| Claims for credit or refund. |
|
|
| Payments in excess of amounts shown on return. |
|
|
| Date of allowance of refund or credit. |
|
|
| Overpayment of installment. |
|
|
| Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors. |
|
|
| 45-day period for making disbursements. |
|
|
| Priority of interest and expenses. |
|
|
| Place for filing notice; form. |
|
|
| Refiling of notice of tax lien. |
|
|
| Release of lien or discharge of property. |
|
|
| Administrative appeal of the erroneous filing of notice of Federal tax lien. |
|
|
| Levy and distraint on salary and wages. |
|
|
| Surrender of property subject to levy. |
|
|
| Surrender of property subject to levy in the case of life insurance and endowment contracts. |
|
|
| Authority to release levy and return property. |
|
|
| Expense of levy and sale. |
|
|
| Application of proceeds of levy. |
|
|
| Disposition of seized property. |
|
|
| Disposition of personal property acquired by the United States. |
|
|
| Administration and disposition of real estate acquired by the United States. |
|
|
| Disposition of perishable goods. |
|
|
| Certificate of sale; deed of real property. |
|
|
| Legal effect of certificate of sale of personal property and deed of real property. |
|
|
| Expense of levy and sale. |
|
|
| Action to enforce lien or to subject property to payment of tax. |
|
|
| Disposition of judgments and moneys recovered. |
|
|
| Discharge of liens; scope and application; judicial proceedings. |
|
|
| Discharge of liens; nonjudicial sales. |
|
|
| Discharge of liens; special rules. |
|
|
| Discharge of liens; redemption by United States. |
|
|
| Civil actions by persons other than taxpayers. |
|
|
| Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer. |
|
|
| Review of jeopardy assessment or levy procedures; administrative review. |
|
|
| Review of jeopardy assessment or levy procedures; judicial action. |
|
|
| Repayments to officers or employees. |
|
|
| Period of limitations upon assessment. |
|
|
| Time return deemed filed for purposes of determining limitations. |
|
|
| Exceptions to general period of limitations on assessment and collection. |
|
|
| Collection after assessment. |
|
|
| Suspension of running of period of limitation; assets of taxpayer in control or custody of court. |
|
|
| Suspension of running of period of limitation; taxpayer outside of United States. |
|
|
| Suspension of running of period of limitation; wrongful seizure of property of third party. |
|
|
| Protection for certain interests even though notice filed. |
|
|
| Protection for commercial transactions financing agreements. |
|
|
| Protection for real property construction or improvement financing agreements. |
|
|
| Protection for obligatory disbursement agreements. |
|
|
| Property exempt from levy. |
|
|
| Wages, salary and other income. |
|
|
| Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer. |
|
|
| Periods of limitation on suits by taxpayers. |
|
|
| Periods of limitaion on suits by the United States. |
|
|
| Periods of limitation on suits by persons other than taxpayers. |
|
|
| Period of limitation on filing claim. |
|
|
| Limitations on allowance of credits and refunds. |
|
|
| Special rules applicable in case of extension of time by agreement. |
|
|
| Time return deemed filed and tax considered paid. |
|
|
| Credits or refunds after period of limitation. |
|
|
| Credit against barred liability. |
|
|
| Procedure in the case of transferred assets. |
|
|
| Form of bond and security required. |
|
|
| Single bond in lieu of multiple bonds. |
|
|
| Reproduction of returns and other documents. |
|
|
| Fees and costs for witnesses. |
|
|
| Place for filing documents other than returns. |
|
|
| Timely mailing treated as timely filing. |
|
|
| 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. |
|
|
| Authority for establishment, alteration, and distribution of stamps, marks, or labels. |
|
|
| Registration of persons paying a special tax. |
|
|
| Fraudulent returns, statements, or other documents. |
|
|
| Unauthorized use or sale of stamps. |
|
|
| Offenses by officers and employees of the United States. |
|
Subpart E--PROCEDURAL RULES RELATING TO ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES
|
| Imposition of taxes, qualification requirements, and regulations. |
|
|
| Preparation and filing of claims. |
|
|
| Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act. |
|
|
| Alcohol dealer registration. |
|
|
| Registration of manufacturers of nonbeverage products. |
|
|
| Imposition of taxes; regulations. |
|
|
| Qualification and bonding requirements. |
|
|
| Taxes relating to machine guns, destructive devices, and certain other firearms. |
|
|
| Importation of arms, ammunition, and implements of war. |
|
|
| Seizure and forfeiture of personal property. |
|
|
| Shipments to the United States. |
|
|
| Shipments from the United States. |
|
|
| Agreements for payment of liability in installments. |
|
|
| Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C. |
|
|
| Offers in compromise of violations of Federal Alcohol Administration Act. |
|
|
| Offers in compromise of forfeiture liabilities. |
|
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
|
| Applicability to certain credits or refunds. |
|
|
| Conditions to allowance of credit or refund. |
|
|
| Requirements on persons intending to file claim. |
|
|
| Execution and filing of claim. |
|
|
| Data to be shown in claim. |
|
Subpart G--LOSSES RESULTING FROM DISASTER, VANDALISM, OR MALICIOUS MISCHIEF
|
| Circumstances under which payment may be made. |
|
|
| Execution and filing of claim. |
|
|
| Record of inventory to support claims. |
|
|
| Claims relating to imported, domestic, and Virgin Islands liquors. |
|
|
| Claimant to furnish proof. |
|
Subpart H--RULES, REGULATIONS AND FORMS
Subpart I--DISCLOSURE
|
| Publicity of information. |
|
|
| Rules for disclosure of certain specified matters. |
|
|
| Requests or demands for disclosure in testimony and in related matters. |
|
|
