Title 27

SECTION 70.73

70.73 Supplemental assessments.

§ 70.73 Supplemental assessments.

If any assessment is incomplete or incorrect in any material respect, the appropriate TTB officer, subject to the applicable period of limitation, may make a supplemental assessment for the purpose of correcting or completing the original assessment.

(26 U.S.C. 6204) [T.D. ATF-301, 55 FR 47612, Nov. 14, 1990]