27 CFR Subpart D - Subpart D—Collection of Excise and Special (Occupational) Tax
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Collection—General Provisions (§§ 70.51 - 70.52)
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Assessment (§§ 70.71 - 70.77)
- § 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.
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Notice and Demand (§§ 70.81 - 70.82)
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Additions to the Tax, Additional Amounts, and Assessable Penalties (§§ 70.95 - 70.114)
- § 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.
Additions to the Tax and Additional Amounts -
Abatements, Credits and Refunds (§§ 70.121 - 70.127)
- § 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.
Procedure in General -
Rule of Special Application (§ 70.131)
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Lien for Taxes (§§ 70.141 - 70.151)
- § 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.
Source: Sections 70.141 through 70.151 added by T.D. ATF–301, 55 FR 47616, Nov. 14, 1990, unless otherwise noted. -
Seizure of Property for Collection of Taxes (§§ 70.161 - 70.170)
- § 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.
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Disposition of Property (§§ 70.181 - 70.188)
- § 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.
Source: Sections 70.181 through 70.188 added by T.D. ATF–301, 55 FR 47627, Nov. 14, 1990, unless otherwise noted. -
Judicial Proceedings (§§ 70.191 - 70.213)
- § 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.
Civil Action by the United States Source: Sections 70.191 through 70.193 added by T.D. ATF–301, 55 FR 47633, Nov. 14, 1990. Source: Sections 70.202 through 70.213 added by T.D. ATF–301, 55 FR 47634, Nov. 14, 1990, unless otherwise noted. -
Limitations (§§ 70.221 - 70.266)
- § 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.
Limitations on Assessment and Collection Source: Sections 70.231 through 70.234 added by T.D. ATF–301, 55 FR 47642, Nov. 14, 1990, unless otherwise noted. Source: Sections 70.241 through 70.245 added by T.D. ATF–301, 55 FR 47646, Nov. 14, 1990, unless otherwise noted. -
Transferees (§ 70.271)
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Bonds (§§ 70.281 - 70.282)
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Miscellaneous Provisions (§§ 70.301 - 70.306)
- § 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.
Source: Sections 70.301 through 70.306 added by T.D. ATF–301, 55 FR 47650, Nov. 14, 1990, unless otherwise noted. -
General Provisions Relating to Stamps, Marks or Labels (§ 70.311)
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Registration (§ 70.321)
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Crimes, Other Offenses and Forfeitures (§§ 70.331 - 70.333)
- § 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.
Source: Sections 70.331 through 70.333 added by T.D. ATF–301, 55 FR 47653, Nov. 14, 1990, unless otherwise noted.