Title 27

PART 70 SUBPART 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.