Title 27

PART 70

Part 70 - Procedure And Administration

PART 70 - PROCEDURE AND ADMINISTRATION Authority:5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5123, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-7610, 7622, 7623, 7653, 7805. Source:T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted. Editorial Note:Nomenclature changes to part 70 appear by T.D. ATF-450, 66 FR 29022-29030, May 29, 2001.

27:2.0.1.4.7.1SUBPART A
Subpart A - Scope
27:2.0.1.4.7.1.207.1SECTION 70.1
   70.1 General.
27:2.0.1.4.7.1.207.2SECTION 70.2
   70.2 Forms prescribed.
27:2.0.1.4.7.1.207.3SECTION 70.3
   70.3 Delegations of the Administrator.
27:2.0.1.4.7.2SUBPART B
Subpart B - Definitions
27:2.0.1.4.7.2.207.1SECTION 70.11
   70.11 Meaning of terms.
27:2.0.1.4.7.3SUBPART C
Subpart C - Discovery of Liability and Enforcement of Laws
27:2.0.1.4.7.3.207SUBJGRP 207
   Examination and Inspection
27:2.0.1.4.7.3.207.1SECTION 70.21
   70.21 Canvass for taxable persons and objects.
27:2.0.1.4.7.3.207.2SECTION 70.22
   70.22 Examination of books and witnesses.
27:2.0.1.4.7.3.207.3SECTION 70.23
   70.23 Service of summonses.
27:2.0.1.4.7.3.207.4SECTION 70.24
   70.24 Enforcement of summonses.
27:2.0.1.4.7.3.207.5SECTION 70.25
   70.25 Special procedures for third-party summonses.
27:2.0.1.4.7.3.207.6SECTION 70.26
   70.26 Third-party recordkeepers.
27:2.0.1.4.7.3.207.7SECTION 70.27
   70.27 Right to intervene; right to institute a proceeding to quash.
27:2.0.1.4.7.3.207.8SECTION 70.28
   70.28 Summonses excepted from 26 U.S.C. 7609 procedures.
27:2.0.1.4.7.3.207.9SECTION 70.29
   70.29 Suspension of statutes of limitations.
27:2.0.1.4.7.3.207.10SECTION 70.30
   70.30 Time and place of examination.
27:2.0.1.4.7.3.207.11SECTION 70.31
   70.31 Entry of premises for examination of taxable objects.
27:2.0.1.4.7.3.207.12SECTION 70.32
   70.32 Examination of records and objects.
27:2.0.1.4.7.3.207.13SECTION 70.33
   70.33 Authority of enforcement officers of the Bureau.
27:2.0.1.4.7.3.207.14SECTION 70.34
   70.34 Listing by appropriate TTB officers of taxable objects owned by nonresidents.
27:2.0.1.4.7.3.208SUBJGRP 208
   General Powers and Duties
27:2.0.1.4.7.3.208.15SECTION 70.40
   70.40 Authority to administer oaths and certify.
27:2.0.1.4.7.3.208.16SECTION 70.41
   70.41 Rewards for information relating to violations of tax laws administered by the Bureau.
27:2.0.1.4.7.3.208.17SECTION 70.42
   70.42 Returns prepared or executed by appropriate TTB officers.
27:2.0.1.4.7.4SUBPART D
Subpart D - Collection of Excise and Special (Occupational) Tax
27:2.0.1.4.7.4.209SUBJGRP 209
   Collection - General Provisions
27:2.0.1.4.7.4.209.1SECTION 70.51
   70.51 Collection authority.
27:2.0.1.4.7.4.209.2SECTION 70.52
   70.52 Signature presumed authentic.
27:2.0.1.4.7.4.210SUBJGRP 210
   Receipt of Payment
27:2.0.1.4.7.4.210.3SECTION 70.61
   70.61 Payment by check or money order.
27:2.0.1.4.7.4.210.4SECTION 70.62
   70.62 Fractional parts of a cent.
27:2.0.1.4.7.4.210.5SECTION 70.63
   70.63 Computations on returns or other documents.
27:2.0.1.4.7.4.210.6SECTION 70.64
   70.64 Receipt for taxes.
27:2.0.1.4.7.4.210.7SECTION 70.65
   70.65 Use of commercial banks.
27:2.0.1.4.7.4.211SUBJGRP 211
   Assessment
27:2.0.1.4.7.4.211.8SECTION 70.71
   70.71 Assessment authority.
27:2.0.1.4.7.4.211.9SECTION 70.72
   70.72 Method of assessment.
27:2.0.1.4.7.4.211.10SECTION 70.73
   70.73 Supplemental assessments.
27:2.0.1.4.7.4.211.11SECTION 70.74
   70.74 Request for prompt assessment.
27:2.0.1.4.7.4.211.12SECTION 70.75
   70.75 Jeopardy assessment of alcohol, tobacco, and firearms taxes.
27:2.0.1.4.7.4.211.13SECTION 70.76
   70.76 Stay of collection of jeopardy assessment; bond to stay collection.
27:2.0.1.4.7.4.211.14SECTION 70.77
   70.77 Collection of jeopardy assessment; stay of sale of seized property pending court decision.
27:2.0.1.4.7.4.212SUBJGRP 212
   Notice and Demand
27:2.0.1.4.7.4.212.15SECTION 70.81
   70.81 Notice and demand for tax.
27:2.0.1.4.7.4.212.16SECTION 70.82
   70.82 Payment on notice and demand.
27:2.0.1.4.7.4.213SUBJGRP 213
   Interest
27:2.0.1.4.7.4.213.17SECTION 70.90
   70.90 Interest on underpayments.
27:2.0.1.4.7.4.213.18SECTION 70.91
   70.91 Interest on erroneous refund recoverable by suit.
27:2.0.1.4.7.4.213.19SECTION 70.92
   70.92 Interest on overpayments.
27:2.0.1.4.7.4.213.20SECTION 70.93
   70.93 Interest rate.
27:2.0.1.4.7.4.213.21SECTION 70.94
   70.94 Interest compounded daily.
27:2.0.1.4.7.4.214SUBJGRP 214
   Additions to the Tax, Additional Amounts, and Assessable Penalties
27:2.0.1.4.7.4.214.22SECTION 70.95
   70.95 Scope.
27:2.0.1.4.7.4.214.23SECTION 70.96
   70.96 Failure to file tax return or to pay tax.
27:2.0.1.4.7.4.214.24SECTION 70.97
   70.97 Failure to pay tax.
27:2.0.1.4.7.4.214.25SECTION 70.98
   70.98 Penalty for underpayment of deposits.
27:2.0.1.4.7.4.214.26SECTION 70.100
   70.100 Penalty for fraudulently claiming drawback.
27:2.0.1.4.7.4.214.27SECTION 70.101
   70.101 Bad checks.
27:2.0.1.4.7.4.214.28SECTION 70.102
   70.102 Coordination with title 11.
27:2.0.1.4.7.4.214.29SECTION 70.103
   70.103 Failure to pay tax.
27:2.0.1.4.7.4.214.30SECTION 70.111
   70.111 Rules for application of assessable penalties.
27:2.0.1.4.7.4.214.31SECTION 70.112
   70.112 Failure to collect and pay over tax, or attempt to evade or defeat tax.
27:2.0.1.4.7.4.214.32SECTION 70.113
   70.113 Penalty for failure to supply taxpayer identification number.
27:2.0.1.4.7.4.214.33SECTION 70.114
   70.114 Penalties for aiding and abetting understatement of tax liability.
27:2.0.1.4.7.4.215SUBJGRP 215
   Abatements, Credits and Refunds
27:2.0.1.4.7.4.215.34SECTION 70.121
   70.121 Amounts treated as overpayments.
27:2.0.1.4.7.4.215.35SECTION 70.122
   70.122 Authority to make credits or refunds.
27:2.0.1.4.7.4.215.36SECTION 70.123
   70.123 Claims for credit or refund.
27:2.0.1.4.7.4.215.37SECTION 70.124
   70.124 Payments in excess of amounts shown on return.
27:2.0.1.4.7.4.215.38SECTION 70.125
   70.125 Abatements.
27:2.0.1.4.7.4.215.39SECTION 70.126
   70.126 Date of allowance of refund or credit.
27:2.0.1.4.7.4.215.40SECTION 70.127
   70.127 Overpayment of installment.
27:2.0.1.4.7.4.216SUBJGRP 216
   Rule of Special Application
27:2.0.1.4.7.4.216.41SECTION 70.131
   70.131 Conditions to allowance.
27:2.0.1.4.7.4.217SUBJGRP 217
   Lien for Taxes
27:2.0.1.4.7.4.217.42SECTION 70.141
   70.141 Lien for taxes.
27:2.0.1.4.7.4.217.43SECTION 70.142
   70.142 Scope of definitions.
27:2.0.1.4.7.4.217.44SECTION 70.143
   70.143 Definitions.
27:2.0.1.4.7.4.217.45SECTION 70.144
   70.144 Special rules.
27:2.0.1.4.7.4.217.46SECTION 70.145
   70.145 Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
27:2.0.1.4.7.4.217.47SECTION 70.146
   70.146 45-day period for making disbursements.
27:2.0.1.4.7.4.217.48SECTION 70.147
   70.147 Priority of interest and expenses.
27:2.0.1.4.7.4.217.49SECTION 70.148
   70.148 Place for filing notice; form.
27:2.0.1.4.7.4.217.50SECTION 70.149
   70.149 Refiling of notice of tax lien.
27:2.0.1.4.7.4.217.51SECTION 70.150
   70.150 Release of lien or discharge of property.
27:2.0.1.4.7.4.217.52SECTION 70.151
   70.151 Administrative appeal of the erroneous filing of notice of Federal tax lien.
27:2.0.1.4.7.4.218SUBJGRP 218
   Seizure of Property for Collection of Taxes
27:2.0.1.4.7.4.218.53SECTION 70.161
   70.161 Levy and distraint.
27:2.0.1.4.7.4.218.54SECTION 70.162
   70.162 Levy and distraint on salary and wages.
27:2.0.1.4.7.4.218.55SECTION 70.163
   70.163 Surrender of property subject to levy.
27:2.0.1.4.7.4.218.56SECTION 70.164
   70.164 Surrender of property subject to levy in the case of life insurance and endowment contracts.
27:2.0.1.4.7.4.218.57SECTION 70.165
   70.165 Production of books.
27:2.0.1.4.7.4.218.58SECTION 70.167
   70.167 Authority to release levy and return property.
27:2.0.1.4.7.4.218.59SECTION 70.168
   70.168 Redemption of property.
27:2.0.1.4.7.4.218.60SECTION 70.169
   70.169 Expense of levy and sale.
27:2.0.1.4.7.4.218.61SECTION 70.170
   70.170 Application of proceeds of levy.
27:2.0.1.4.7.4.219SUBJGRP 219
   Disposition of Property
27:2.0.1.4.7.4.219.62SECTION 70.181
   70.181 Disposition of seized property.
27:2.0.1.4.7.4.219.63SECTION 70.182
   70.182 Disposition of personal property acquired by the United States.
27:2.0.1.4.7.4.219.64SECTION 70.183
   70.183 Administration and disposition of real estate acquired by the United States.
27:2.0.1.4.7.4.219.65SECTION 70.184
   70.184 Disposition of perishable goods.
27:2.0.1.4.7.4.219.66SECTION 70.185
   70.185 Certificate of sale; deed of real property.
27:2.0.1.4.7.4.219.67SECTION 70.186
   70.186 Legal effect of certificate of sale of personal property and deed of real property.
27:2.0.1.4.7.4.219.68SECTION 70.187
   70.187 Records of sale.
27:2.0.1.4.7.4.219.69SECTION 70.188
   70.188 Expense of levy and sale.
27:2.0.1.4.7.4.220SUBJGRP 220
   Judicial Proceedings
27:2.0.1.4.7.4.220.70SECTION 70.191
   70.191 Authorization.
27:2.0.1.4.7.4.220.71SECTION 70.192
   70.192 Action to enforce lien or to subject property to payment of tax.
27:2.0.1.4.7.4.220.72SECTION 70.193
   70.193 Disposition of judgments and moneys recovered.
27:2.0.1.4.7.4.220.73SECTION 70.202
   70.202 Intervention.
27:2.0.1.4.7.4.220.74SECTION 70.203
   70.203 Discharge of liens; scope and application; judicial proceedings.
27:2.0.1.4.7.4.220.75SECTION 70.204
   70.204 Discharge of liens; nonjudicial sales.
27:2.0.1.4.7.4.220.76SECTION 70.205
   70.205 Discharge of liens; special rules.
27:2.0.1.4.7.4.220.77SECTION 70.206
   70.206 Discharge of liens; redemption by United States.
27:2.0.1.4.7.4.220.78SECTION 70.207
   70.207 Civil actions by persons other than taxpayers.
27:2.0.1.4.7.4.220.79SECTION 70.208
   70.208 Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.
27:2.0.1.4.7.4.220.80SECTION 70.209
   70.209 Review of jeopardy assessment or levy procedures; administrative review.
27:2.0.1.4.7.4.220.81SECTION 70.210
   70.210 Review of jeopardy assessment or levy procedures; judicial action.
27:2.0.1.4.7.4.220.82SECTION 70.213
   70.213 Repayments to officers or employees.
27:2.0.1.4.7.4.221SUBJGRP 221
   Limitations
27:2.0.1.4.7.4.221.83SECTION 70.221
   70.221 Period of limitations upon assessment.
27:2.0.1.4.7.4.221.84SECTION 70.222
   70.222 Time return deemed filed for purposes of determining limitations.
27:2.0.1.4.7.4.221.85SECTION 70.223
   70.223 Exceptions to general period of limitations on assessment and collection.
27:2.0.1.4.7.4.221.86SECTION 70.224
   70.224 Collection after assessment.
27:2.0.1.4.7.4.221.87SECTION 70.225
   70.225 Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
27:2.0.1.4.7.4.221.88SECTION 70.226
   70.226 Suspension of running of period of limitation; taxpayer outside of United States.
27:2.0.1.4.7.4.221.89SECTION 70.227
   70.227 Suspension of running of period of limitation; wrongful seizure of property of third party.
27:2.0.1.4.7.4.221.90SECTION 70.231
   70.231 Protection for certain interests even though notice filed.
27:2.0.1.4.7.4.221.91SECTION 70.232
   70.232 Protection for commercial transactions financing agreements.
27:2.0.1.4.7.4.221.92SECTION 70.233
   70.233 Protection for real property construction or improvement financing agreements.
27:2.0.1.4.7.4.221.93SECTION 70.234
   70.234 Protection for obligatory disbursement agreements.
27:2.0.1.4.7.4.221.94SECTION 70.241
   70.241 Property exempt from levy.
27:2.0.1.4.7.4.221.95SECTION 70.242
   70.242 Wages, salary and other income.
27:2.0.1.4.7.4.221.96SECTION 70.243
   70.243 Exempt amount.
27:2.0.1.4.7.4.221.97SECTION 70.244
   70.244 Payroll period.
27:2.0.1.4.7.4.221.98SECTION 70.245
   70.245 Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.
27:2.0.1.4.7.4.221.99SECTION 70.251
   70.251 Periods of limitation on suits by taxpayers.
27:2.0.1.4.7.4.221.100SECTION 70.252
   70.252 Periods of limitation on suits by the United States.
27:2.0.1.4.7.4.221.101SECTION 70.253
   70.253 Periods of limitation on suits by persons other than taxpayers.
27:2.0.1.4.7.4.221.102SECTION 70.261
   70.261 Period of limitation on filing claim.
27:2.0.1.4.7.4.221.103SECTION 70.262
   70.262 Limitations on allowance of credits and refunds.
27:2.0.1.4.7.4.221.104SECTION 70.263
   70.263 Special rules applicable in case of extension of time by agreement.
27:2.0.1.4.7.4.221.105SECTION 70.264
   70.264 Time return deemed filed and tax considered paid.
27:2.0.1.4.7.4.221.106SECTION 70.265
   70.265 Credits or refunds after period of limitation.
27:2.0.1.4.7.4.221.107SECTION 70.266
   70.266 Credit against barred liability.
27:2.0.1.4.7.4.222SUBJGRP 222
   Transferees
27:2.0.1.4.7.4.222.108SECTION 70.271
   70.271 Procedure in the case of transferred assets.
27:2.0.1.4.7.4.223SUBJGRP 223
   Bonds
27:2.0.1.4.7.4.223.109SECTION 70.281
   70.281 Form of bond and security required.
27:2.0.1.4.7.4.223.110SECTION 70.282
   70.282 Single bond in lieu of multiple bonds.
27:2.0.1.4.7.4.224SUBJGRP 224
   Miscellaneous Provisions
27:2.0.1.4.7.4.224.111SECTION 70.301
   70.301 Reproduction of returns and other documents.
27:2.0.1.4.7.4.224.112SECTION 70.302
   70.302 Fees and costs for witnesses.
27:2.0.1.4.7.4.224.113SECTION 70.303
   70.303 Rules and regulations.
27:2.0.1.4.7.4.224.114SECTION 70.304
   70.304 Place for filing documents other than returns.
27:2.0.1.4.7.4.224.115SECTION 70.305
   70.305 Timely mailing treated as timely filing.
27:2.0.1.4.7.4.224.116SECTION 70.306
   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.
27:2.0.1.4.7.4.225SUBJGRP 225
   General Provisions Relating to Stamps, Marks or Labels
27:2.0.1.4.7.4.225.117SECTION 70.311
   70.311 Authority for establishment, alteration, and distribution of stamps, marks, or labels.
27:2.0.1.4.7.4.226SUBJGRP 226
   Registration
27:2.0.1.4.7.4.226.118SECTION 70.321
   70.321 Registration of persons paying a special tax.
27:2.0.1.4.7.4.227SUBJGRP 227
   Crimes, Other Offenses and Forfeitures
27:2.0.1.4.7.4.227.119SECTION 70.331
   70.331 Fraudulent returns, statements, or other documents.
27:2.0.1.4.7.4.227.120SECTION 70.332
   70.332 Unauthorized use or sale of stamps.
27:2.0.1.4.7.4.227.121SECTION 70.333
   70.333 Offenses by officers and employees of the United States.
27:2.0.1.4.7.5SUBPART E
Subpart E - Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives
27:2.0.1.4.7.5.228SUBJGRP 228
   Provisions Relating to Distilled Spirits, Wines, and Beer
27:2.0.1.4.7.5.228.1SECTION 70.411
   70.411 Imposition of taxes, qualification requirements, and regulations.
27:2.0.1.4.7.5.228.2SECTION 70.412
   70.412 Excise taxes.
27:2.0.1.4.7.5.228.3SECTION 70.413
   70.413 Claims.
27:2.0.1.4.7.5.228.4SECTION 70.414
   70.414 Preparation and filing of claims.
27:2.0.1.4.7.5.228.5SECTION 70.415
   70.415 Offers in compromise.
27:2.0.1.4.7.5.228.6SECTION 70.416
   70.416 Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act.
27:2.0.1.4.7.5.228.7SECTION 70.417
   70.417 Rulings.
27:2.0.1.4.7.5.228.8SECTION 70.418
   70.418 Conferences.
27:2.0.1.4.7.5.228.9SECTION 70.419
   70.419 Representatives.
27:2.0.1.4.7.5.228.10SECTION 70.420
   70.420 Forms.
27:2.0.1.4.7.5.228.11SECTION 70.421
   70.421 Alcohol dealer registration.
27:2.0.1.4.7.5.228.12SECTION 70.422
   70.422 Registration of manufacturers of nonbeverage products.
27:2.0.1.4.7.5.229SUBJGRP 229
   Provisions Relating to Tobacco Products, and Cigarette Papers and Tubes
27:2.0.1.4.7.5.229.13SECTION 70.431
   70.431 Imposition of taxes; regulations.
27:2.0.1.4.7.5.229.14SECTION 70.432
   70.432 Qualification and bonding requirements.
27:2.0.1.4.7.5.229.15SECTION 70.433
   70.433 Collection of taxes.
27:2.0.1.4.7.5.229.16SECTION 70.434
   70.434 Assessments.
27:2.0.1.4.7.5.229.17SECTION 70.435
   70.435 Claims.
27:2.0.1.4.7.5.229.18SECTION 70.436
   70.436 Offers in compromise.
27:2.0.1.4.7.5.229.19SECTION 70.437
   70.437 Rulings.
27:2.0.1.4.7.5.229.20SECTION 70.438
   70.438 Forms.
27:2.0.1.4.7.5.230SUBJGRP 230
   Provisions Relating to Firearms, Shells and Cartridges, and Explosives
27:2.0.1.4.7.5.230.21SECTION 70.441
   70.441 Applicable laws.
27:2.0.1.4.7.5.230.22SECTION 70.442
   70.442 Taxes relating to machine guns, destructive devices, and certain other firearms.
27:2.0.1.4.7.5.230.23SECTION 70.443
   70.443 Firearms and ammunition.
27:2.0.1.4.7.5.230.24SECTION 70.444
   70.444 Importation of arms, ammunition, and implements of war.
27:2.0.1.4.7.5.230.25SECTION 70.445
   70.445 Commerce in explosives.
27:2.0.1.4.7.5.230.26SECTION 70.446
   70.446 Rulings.
27:2.0.1.4.7.5.230.27SECTION 70.447
   70.447 Assessments.
27:2.0.1.4.7.5.230.28SECTION 70.448
   70.448 Claims.
27:2.0.1.4.7.5.230.29SECTION 70.449
   70.449 Offers in compromise.
27:2.0.1.4.7.5.231SUBJGRP 231
   Seized Property
27:2.0.1.4.7.5.231.30SECTION 70.450
   70.450 Seizure and forfeiture of personal property.
27:2.0.1.4.7.5.232SUBJGRP 232
   Possessions
27:2.0.1.4.7.5.232.31SECTION 70.461
   70.461 Shipments to the United States.
27:2.0.1.4.7.5.232.32SECTION 70.462
   70.462 Shipments from the United States.
27:2.0.1.4.7.5.233SUBJGRP 233
   Rulings
27:2.0.1.4.7.5.233.33SECTION 70.471
   70.471 Rulings.
27:2.0.1.4.7.5.234SUBJGRP 234
   Administrative Remedies
27:2.0.1.4.7.5.234.34SECTION 70.481
   70.481 Agreements for payment of liability in installments.
27:2.0.1.4.7.5.234.35SECTION 70.482
   70.482 Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C.
27:2.0.1.4.7.5.234.36SECTION 70.483
   70.483 Offers in compromise of violations of Federal Alcohol Administration Act.
27:2.0.1.4.7.5.234.37SECTION 70.484
   70.484 Offers in compromise of forfeiture liabilities.
27:2.0.1.4.7.5.234.38SECTION 70.485
   70.485 Closing agreements.
27:2.0.1.4.7.5.234.39SECTION 70.486
   70.486 Managerial review.
27:2.0.1.4.7.6SUBPART F
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
27:2.0.1.4.7.6.235SUBJGRP 235
   General
27:2.0.1.4.7.6.235.1SECTION 70.501
   70.501 Meaning of terms.
27:2.0.1.4.7.6.235.2SECTION 70.502
   70.502 Applicability to certain credits or refunds.
27:2.0.1.4.7.6.235.3SECTION 70.503
   70.503 Ultimate burden.
27:2.0.1.4.7.6.235.4SECTION 70.504
   70.504 Conditions to allowance of credit or refund.
27:2.0.1.4.7.6.235.5SECTION 70.505
   70.505 Requirements on persons intending to file claim.
27:2.0.1.4.7.6.236SUBJGRP 236
   Claim Procedure
27:2.0.1.4.7.6.236.6SECTION 70.506
   70.506 Execution and filing of claim.
27:2.0.1.4.7.6.236.7SECTION 70.507
   70.507 Data to be shown in claim.
27:2.0.1.4.7.6.236.8SECTION 70.508
   70.508 Time for filing claim.
27:2.0.1.4.7.6.237SUBJGRP 237
   Penalties
27:2.0.1.4.7.6.237.9SECTION 70.509
   70.509 Penalties.
27:2.0.1.4.7.7SUBPART G
Subpart G - Losses Resulting From Disaster, Vandalism, or Malicious Mischief
27:2.0.1.4.7.7.238SUBJGRP 238
   Definitions
27:2.0.1.4.7.7.238.1SECTION 70.601
   70.601 Meaning of terms.
27:2.0.1.4.7.7.239SUBJGRP 239
   Payments
27:2.0.1.4.7.7.239.2SECTION 70.602
   70.602 Circumstances under which payment may be made.
27:2.0.1.4.7.7.240SUBJGRP 240
   Claims Procedures
27:2.0.1.4.7.7.240.3SECTION 70.603
   70.603 Execution and filing of claim.
27:2.0.1.4.7.7.240.4SECTION 70.604
   70.604 Record of inventory to support claims.
27:2.0.1.4.7.7.240.5SECTION 70.605
   70.605 Claims relating to imported, domestic, and Virgin Islands liquors.
27:2.0.1.4.7.7.240.6SECTION 70.606
   70.606 Claimant to furnish proof.
27:2.0.1.4.7.7.240.7SECTION 70.607
   70.607 Supporting evidence.
27:2.0.1.4.7.7.240.8SECTION 70.608
   70.608 Action on claims.
27:2.0.1.4.7.7.241SUBJGRP 241
   Destruction of Liquors
27:2.0.1.4.7.7.241.9SECTION 70.609
   70.609 Supervision.
27:2.0.1.4.7.7.242SUBJGRP 242
   Penalties
27:2.0.1.4.7.7.242.10SECTION 70.610
   70.610 Penalties.
27:2.0.1.4.7.8SUBPART H
Subpart H - Rules, Regulations and Forms
27:2.0.1.4.7.8.243.1SECTION 70.701
   70.701 Rules and regulations.
27:2.0.1.4.7.8.243.2SECTION 70.702
   70.702 Forms and instructions.
27:2.0.1.4.7.9SUBPART I
Subpart I - Disclosure
27:2.0.1.4.7.9.243.1SECTION 70.801
   70.801 Publicity of information.
27:2.0.1.4.7.9.243.2SECTION 70.802
   70.802 Rules for disclosure of certain specified matters.
27:2.0.1.4.7.9.243.3SECTION 70.803
   70.803 Requests or demands for disclosure in testimony and in related matters.