Subpart D—Collection of Excise and Special (Occupational) Tax

Subject Groups

• Abatements, Credits and Refunds
  Abatements, Credits and Refunds Sections 70.121–70.127
• Additions to the Tax, Additional Amounts, and Assessable Penalties
  Additions to the Tax, Additional Amounts, and Assessable Penalties Sections 70.95–70.114
• Assessment
  Assessment Sections 70.71–70.77
• Bonds
  Bonds Sections 70.281–70.282
• Collection—General Provisions
  Collection—General Provisions Sections 70.51–70.52
• Crimes, Other Offenses and Forfeitures
  Crimes, Other Offenses and Forfeitures Sections 70.331–70.333
• Disposition of Property
  Disposition of Property Sections 70.181–70.188
• General Provisions Relating to Stamps, Marks or Labels
  General Provisions Relating to Stamps, Marks or Labels Section 70.311
• Interest
  Interest Sections 70.90–70.94
• Judicial Proceedings
  Judicial Proceedings Sections 70.191–70.213
• Lien for Taxes
  Lien for Taxes Sections 70.141–70.151
• Limitations
  Limitations Sections 70.221–70.266
• Miscellaneous Provisions
  Miscellaneous Provisions Sections 70.301–70.306
• Notice and Demand
  Notice and Demand Sections 70.81–70.82
• Receipt of Payment
  Receipt of Payment Sections 70.61–70.65
• Registration
  Registration Section 70.321
• Rule of Special Application
  Rule of Special Application Section 70.131
• Seizure of Property for Collection of Taxes
  Seizure of Property for Collection of Taxes Sections 70.161–70.170
• Transferees
  Transferees Section 70.271