PART 70—PROCEDURE AND ADMINISTRATION
Editorial Note:
Nomenclature changes to part 70 appear by T.D. ATF-450, 66 FR 29022-29030, May 29, 2001.
Subparts
-
A
Subpart A—Scope Sections 70.1–70.3 -
B
Subpart B—Definitions Section 70.11 -
C
Subpart C—Discovery of Liability and Enforcement of Laws Subject groups Examination and Inspection–General Powers and Duties -
D
Subpart D—Collection of Excise and Special (Occupational) Tax Subject groups Abatements, Credits and Refunds–Transferees -
E
Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives Subject groups Administrative Remedies–Seized Property -
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 Subject groups Claim Procedure–Penalties -
G
Subpart G—Losses Resulting From Disaster, Vandalism, or Malicious Mischief Subject groups Claims Procedures–Penalties -
H
Subpart H—Rules, Regulations and Forms Sections 70.701–70.702 -
I
Subpart I—Disclosure Sections 70.801–70.803