| 27:2.0.1.4.7 | PART 70
| PART 70 - PROCEDURE AND ADMINISTRATION | |
| 27:2.0.1.4.7.1 | SUBPART A
| Subpart A - Scope | |
| 27:2.0.1.4.7.1.207.1 | SECTION 70.1
| 70.1 General. | |
| 27:2.0.1.4.7.1.207.2 | SECTION 70.2
| 70.2 Forms prescribed. | |
| 27:2.0.1.4.7.1.207.3 | SECTION 70.3
| 70.3 Delegations of the Administrator. | |
| 27:2.0.1.4.7.2 | SUBPART B
| Subpart B - Definitions | |
| 27:2.0.1.4.7.2.207.1 | SECTION 70.11
| 70.11 Meaning of terms. | |
| 27:2.0.1.4.7.3 | SUBPART C
| Subpart C - Discovery of Liability and Enforcement of Laws | |
| 27:2.0.1.4.7.3.207 | SUBJGRP 207
| Examination and Inspection | |
| 27:2.0.1.4.7.3.207.1 | SECTION 70.21
| 70.21 Canvass for taxable persons and objects. | |
| 27:2.0.1.4.7.3.207.2 | SECTION 70.22
| 70.22 Examination of books and witnesses. | |
| 27:2.0.1.4.7.3.207.3 | SECTION 70.23
| 70.23 Service of summonses. | |
| 27:2.0.1.4.7.3.207.4 | SECTION 70.24
| 70.24 Enforcement of summonses. | |
| 27:2.0.1.4.7.3.207.5 | SECTION 70.25
| 70.25 Special procedures for third-party summonses. | |
| 27:2.0.1.4.7.3.207.6 | SECTION 70.26
| 70.26 Third-party recordkeepers. | |
| 27:2.0.1.4.7.3.207.7 | SECTION 70.27
| 70.27 Right to intervene; right to institute a proceeding to quash. | |
| 27:2.0.1.4.7.3.207.8 | SECTION 70.28
| 70.28 Summonses excepted from 26 U.S.C. 7609 procedures. | |
| 27:2.0.1.4.7.3.207.9 | SECTION 70.29
| 70.29 Suspension of statutes of limitations. | |
| 27:2.0.1.4.7.3.207.10 | SECTION 70.30
| 70.30 Time and place of examination. | |
| 27:2.0.1.4.7.3.207.11 | SECTION 70.31
| 70.31 Entry of premises for examination of taxable objects. | |
| 27:2.0.1.4.7.3.207.12 | SECTION 70.32
| 70.32 Examination of records and objects. | |
| 27:2.0.1.4.7.3.207.13 | SECTION 70.33
| 70.33 Authority of enforcement officers of the Bureau. | |
| 27:2.0.1.4.7.3.207.14 | SECTION 70.34
| 70.34 Listing by appropriate TTB officers of taxable objects owned by nonresidents. | |
| 27:2.0.1.4.7.3.208 | SUBJGRP 208
| General Powers and Duties | |
| 27:2.0.1.4.7.3.208.15 | SECTION 70.40
| 70.40 Authority to administer oaths and certify. | |
| 27:2.0.1.4.7.3.208.16 | SECTION 70.41
| 70.41 Rewards for information relating to violations of tax laws administered by the Bureau. | |
| 27:2.0.1.4.7.3.208.17 | SECTION 70.42
| 70.42 Returns prepared or executed by appropriate TTB officers. | |
| 27:2.0.1.4.7.4 | SUBPART D
| Subpart D - Collection of Excise and Special (Occupational) Tax | |
| 27:2.0.1.4.7.4.209 | SUBJGRP 209
| Collection - General Provisions | |
| 27:2.0.1.4.7.4.209.1 | SECTION 70.51
| 70.51 Collection authority. | |
| 27:2.0.1.4.7.4.209.2 | SECTION 70.52
| 70.52 Signature presumed authentic. | |
| 27:2.0.1.4.7.4.210 | SUBJGRP 210
| Receipt of Payment | |
| 27:2.0.1.4.7.4.210.3 | SECTION 70.61
| 70.61 Payment by check or money order. | |
| 27:2.0.1.4.7.4.210.4 | SECTION 70.62
| 70.62 Fractional parts of a cent. | |
| 27:2.0.1.4.7.4.210.5 | SECTION 70.63
| 70.63 Computations on returns or other documents. | |
| 27:2.0.1.4.7.4.210.6 | SECTION 70.64
| 70.64 Receipt for taxes. | |
| 27:2.0.1.4.7.4.210.7 | SECTION 70.65
| 70.65 Use of commercial banks. | |
| 27:2.0.1.4.7.4.211 | SUBJGRP 211
| Assessment | |
| 27:2.0.1.4.7.4.211.8 | SECTION 70.71
| 70.71 Assessment authority. | |
| 27:2.0.1.4.7.4.211.9 | SECTION 70.72
| 70.72 Method of assessment. | |
| 27:2.0.1.4.7.4.211.10 | SECTION 70.73
| 70.73 Supplemental assessments. | |
| 27:2.0.1.4.7.4.211.11 | SECTION 70.74
| 70.74 Request for prompt assessment. | |
| 27:2.0.1.4.7.4.211.12 | SECTION 70.75
| 70.75 Jeopardy assessment of alcohol, tobacco, and firearms taxes. | |
| 27:2.0.1.4.7.4.211.13 | SECTION 70.76
| 70.76 Stay of collection of jeopardy assessment; bond to stay collection. | |
| 27:2.0.1.4.7.4.211.14 | SECTION 70.77
| 70.77 Collection of jeopardy assessment; stay of sale of seized property pending court decision. | |
| 27:2.0.1.4.7.4.212 | SUBJGRP 212
| Notice and Demand | |
| 27:2.0.1.4.7.4.212.15 | SECTION 70.81
| 70.81 Notice and demand for tax. | |
| 27:2.0.1.4.7.4.212.16 | SECTION 70.82
| 70.82 Payment on notice and demand. | |
| 27:2.0.1.4.7.4.213 | SUBJGRP 213
| Interest | |
| 27:2.0.1.4.7.4.213.17 | SECTION 70.90
| 70.90 Interest on underpayments. | |
| 27:2.0.1.4.7.4.213.18 | SECTION 70.91
| 70.91 Interest on erroneous refund recoverable by suit. | |
| 27:2.0.1.4.7.4.213.19 | SECTION 70.92
| 70.92 Interest on overpayments. | |
| 27:2.0.1.4.7.4.213.20 | SECTION 70.93
| 70.93 Interest rate. | |
| 27:2.0.1.4.7.4.213.21 | SECTION 70.94
| 70.94 Interest compounded daily. | |
| 27:2.0.1.4.7.4.214 | SUBJGRP 214
| Additions to the Tax, Additional Amounts, and Assessable Penalties | |
| 27:2.0.1.4.7.4.214.22 | SECTION 70.95
| 70.95 Scope. | |
| 27:2.0.1.4.7.4.214.23 | SECTION 70.96
| 70.96 Failure to file tax return or to pay tax. | |
| 27:2.0.1.4.7.4.214.24 | SECTION 70.97
| 70.97 Failure to pay tax. | |
| 27:2.0.1.4.7.4.214.25 | SECTION 70.98
| 70.98 Penalty for underpayment of deposits. | |
| 27:2.0.1.4.7.4.214.26 | SECTION 70.100
| 70.100 Penalty for fraudulently claiming drawback. | |
| 27:2.0.1.4.7.4.214.27 | SECTION 70.101
| 70.101 Bad checks. | |
| 27:2.0.1.4.7.4.214.28 | SECTION 70.102
| 70.102 Coordination with title 11. | |
| 27:2.0.1.4.7.4.214.29 | SECTION 70.103
| 70.103 Failure to pay tax. | |
| 27:2.0.1.4.7.4.214.30 | SECTION 70.111
| 70.111 Rules for application of assessable penalties. | |
| 27:2.0.1.4.7.4.214.31 | SECTION 70.112
| 70.112 Failure to collect and pay over tax, or attempt to evade or defeat tax. | |
| 27:2.0.1.4.7.4.214.32 | SECTION 70.113
| 70.113 Penalty for failure to supply taxpayer identification number. | |
| 27:2.0.1.4.7.4.214.33 | SECTION 70.114
| 70.114 Penalties for aiding and abetting understatement of tax liability. | |
| 27:2.0.1.4.7.4.215 | SUBJGRP 215
| Abatements, Credits and Refunds | |
| 27:2.0.1.4.7.4.215.34 | SECTION 70.121
| 70.121 Amounts treated as overpayments. | |
| 27:2.0.1.4.7.4.215.35 | SECTION 70.122
| 70.122 Authority to make credits or refunds. | |
| 27:2.0.1.4.7.4.215.36 | SECTION 70.123
| 70.123 Claims for credit or refund. | |
| 27:2.0.1.4.7.4.215.37 | SECTION 70.124
| 70.124 Payments in excess of amounts shown on return. | |
| 27:2.0.1.4.7.4.215.38 | SECTION 70.125
| 70.125 Abatements. | |
| 27:2.0.1.4.7.4.215.39 | SECTION 70.126
| 70.126 Date of allowance of refund or credit. | |
| 27:2.0.1.4.7.4.215.40 | SECTION 70.127
| 70.127 Overpayment of installment. | |
| 27:2.0.1.4.7.4.216 | SUBJGRP 216
| Rule of Special Application | |
| 27:2.0.1.4.7.4.216.41 | SECTION 70.131
| 70.131 Conditions to allowance. | |
| 27:2.0.1.4.7.4.217 | SUBJGRP 217
| Lien for Taxes | |
| 27:2.0.1.4.7.4.217.42 | SECTION 70.141
| 70.141 Lien for taxes. | |
| 27:2.0.1.4.7.4.217.43 | SECTION 70.142
| 70.142 Scope of definitions. | |
| 27:2.0.1.4.7.4.217.44 | SECTION 70.143
| 70.143 Definitions. | |
| 27:2.0.1.4.7.4.217.45 | SECTION 70.144
| 70.144 Special rules. | |
| 27:2.0.1.4.7.4.217.46 | SECTION 70.145
| 70.145 Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors. | |
| 27:2.0.1.4.7.4.217.47 | SECTION 70.146
| 70.146 45-day period for making disbursements. | |
| 27:2.0.1.4.7.4.217.48 | SECTION 70.147
| 70.147 Priority of interest and expenses. | |
| 27:2.0.1.4.7.4.217.49 | SECTION 70.148
| 70.148 Place for filing notice; form. | |
| 27:2.0.1.4.7.4.217.50 | SECTION 70.149
| 70.149 Refiling of notice of tax lien. | |
| 27:2.0.1.4.7.4.217.51 | SECTION 70.150
| 70.150 Release of lien or discharge of property. | |
| 27:2.0.1.4.7.4.217.52 | SECTION 70.151
| 70.151 Administrative appeal of the erroneous filing of notice of Federal tax lien. | |
| 27:2.0.1.4.7.4.218 | SUBJGRP 218
| Seizure of Property for Collection of Taxes | |
| 27:2.0.1.4.7.4.218.53 | SECTION 70.161
| 70.161 Levy and distraint. | |
| 27:2.0.1.4.7.4.218.54 | SECTION 70.162
| 70.162 Levy and distraint on salary and wages. | |
| 27:2.0.1.4.7.4.218.55 | SECTION 70.163
| 70.163 Surrender of property subject to levy. | |
| 27:2.0.1.4.7.4.218.56 | SECTION 70.164
| 70.164 Surrender of property subject to levy in the case of life insurance and endowment contracts. | |
| 27:2.0.1.4.7.4.218.57 | SECTION 70.165
| 70.165 Production of books. | |
| 27:2.0.1.4.7.4.218.58 | SECTION 70.167
| 70.167 Authority to release levy and return property. | |
| 27:2.0.1.4.7.4.218.59 | SECTION 70.168
| 70.168 Redemption of property. | |
| 27:2.0.1.4.7.4.218.60 | SECTION 70.169
| 70.169 Expense of levy and sale. | |
| 27:2.0.1.4.7.4.218.61 | SECTION 70.170
| 70.170 Application of proceeds of levy. | |
| 27:2.0.1.4.7.4.219 | SUBJGRP 219
| Disposition of Property | |
| 27:2.0.1.4.7.4.219.62 | SECTION 70.181
| 70.181 Disposition of seized property. | |
| 27:2.0.1.4.7.4.219.63 | SECTION 70.182
| 70.182 Disposition of personal property acquired by the United States. | |
| 27:2.0.1.4.7.4.219.64 | SECTION 70.183
| 70.183 Administration and disposition of real estate acquired by the United States. | |
| 27:2.0.1.4.7.4.219.65 | SECTION 70.184
| 70.184 Disposition of perishable goods. | |
| 27:2.0.1.4.7.4.219.66 | SECTION 70.185
| 70.185 Certificate of sale; deed of real property. | |
| 27:2.0.1.4.7.4.219.67 | SECTION 70.186
| 70.186 Legal effect of certificate of sale of personal property and deed of real property. | |
| 27:2.0.1.4.7.4.219.68 | SECTION 70.187
| 70.187 Records of sale. | |
| 27:2.0.1.4.7.4.219.69 | SECTION 70.188
| 70.188 Expense of levy and sale. | |
| 27:2.0.1.4.7.4.220 | SUBJGRP 220
| Judicial Proceedings | |
| 27:2.0.1.4.7.4.220.70 | SECTION 70.191
| 70.191 Authorization. | |
| 27:2.0.1.4.7.4.220.71 | SECTION 70.192
| 70.192 Action to enforce lien or to subject property to payment of tax. | |
| 27:2.0.1.4.7.4.220.72 | SECTION 70.193
| 70.193 Disposition of judgments and moneys recovered. | |
| 27:2.0.1.4.7.4.220.73 | SECTION 70.202
| 70.202 Intervention. | |
| 27:2.0.1.4.7.4.220.74 | SECTION 70.203
| 70.203 Discharge of liens; scope and application; judicial proceedings. | |
| 27:2.0.1.4.7.4.220.75 | SECTION 70.204
| 70.204 Discharge of liens; nonjudicial sales. | |
| 27:2.0.1.4.7.4.220.76 | SECTION 70.205
| 70.205 Discharge of liens; special rules. | |
| 27:2.0.1.4.7.4.220.77 | SECTION 70.206
| 70.206 Discharge of liens; redemption by United States. | |
| 27:2.0.1.4.7.4.220.78 | SECTION 70.207
| 70.207 Civil actions by persons other than taxpayers. | |
| 27:2.0.1.4.7.4.220.79 | SECTION 70.208
| 70.208 Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer. | |
| 27:2.0.1.4.7.4.220.80 | SECTION 70.209
| 70.209 Review of jeopardy assessment or levy procedures; administrative review. | |
| 27:2.0.1.4.7.4.220.81 | SECTION 70.210
| 70.210 Review of jeopardy assessment or levy procedures; judicial action. | |
| 27:2.0.1.4.7.4.220.82 | SECTION 70.213
| 70.213 Repayments to officers or employees. | |
| 27:2.0.1.4.7.4.221 | SUBJGRP 221
| Limitations | |
| 27:2.0.1.4.7.4.221.83 | SECTION 70.221
| 70.221 Period of limitations upon assessment. | |
| 27:2.0.1.4.7.4.221.84 | SECTION 70.222
| 70.222 Time return deemed filed for purposes of determining limitations. | |
| 27:2.0.1.4.7.4.221.85 | SECTION 70.223
| 70.223 Exceptions to general period of limitations on assessment and collection. | |
| 27:2.0.1.4.7.4.221.86 | SECTION 70.224
| 70.224 Collection after assessment. | |
| 27:2.0.1.4.7.4.221.87 | SECTION 70.225
| 70.225 Suspension of running of period of limitation; assets of taxpayer in control or custody of court. | |
| 27:2.0.1.4.7.4.221.88 | SECTION 70.226
| 70.226 Suspension of running of period of limitation; taxpayer outside of United States. | |
| 27:2.0.1.4.7.4.221.89 | SECTION 70.227
| 70.227 Suspension of running of period of limitation; wrongful seizure of property of third party. | |
| 27:2.0.1.4.7.4.221.90 | SECTION 70.231
| 70.231 Protection for certain interests even though notice filed. | |
| 27:2.0.1.4.7.4.221.91 | SECTION 70.232
| 70.232 Protection for commercial transactions financing agreements. | |
| 27:2.0.1.4.7.4.221.92 | SECTION 70.233
| 70.233 Protection for real property construction or improvement financing agreements. | |
| 27:2.0.1.4.7.4.221.93 | SECTION 70.234
| 70.234 Protection for obligatory disbursement agreements. | |
| 27:2.0.1.4.7.4.221.94 | SECTION 70.241
| 70.241 Property exempt from levy. | |
| 27:2.0.1.4.7.4.221.95 | SECTION 70.242
| 70.242 Wages, salary and other income. | |
| 27:2.0.1.4.7.4.221.96 | SECTION 70.243
| 70.243 Exempt amount. | |
| 27:2.0.1.4.7.4.221.97 | SECTION 70.244
| 70.244 Payroll period. | |
| 27:2.0.1.4.7.4.221.98 | SECTION 70.245
| 70.245 Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer. | |
| 27:2.0.1.4.7.4.221.99 | SECTION 70.251
| 70.251 Periods of limitation on suits by taxpayers. | |
| 27:2.0.1.4.7.4.221.100 | SECTION 70.252
| 70.252 Periods of limitation on suits by the United States. | |
| 27:2.0.1.4.7.4.221.101 | SECTION 70.253
| 70.253 Periods of limitation on suits by persons other than taxpayers. | |
| 27:2.0.1.4.7.4.221.102 | SECTION 70.261
| 70.261 Period of limitation on filing claim. | |
| 27:2.0.1.4.7.4.221.103 | SECTION 70.262
| 70.262 Limitations on allowance of credits and refunds. | |
| 27:2.0.1.4.7.4.221.104 | SECTION 70.263
| 70.263 Special rules applicable in case of extension of time by agreement. | |
| 27:2.0.1.4.7.4.221.105 | SECTION 70.264
| 70.264 Time return deemed filed and tax considered paid. | |
| 27:2.0.1.4.7.4.221.106 | SECTION 70.265
| 70.265 Credits or refunds after period of limitation. | |
| 27:2.0.1.4.7.4.221.107 | SECTION 70.266
| 70.266 Credit against barred liability. | |
| 27:2.0.1.4.7.4.222 | SUBJGRP 222
| Transferees | |
| 27:2.0.1.4.7.4.222.108 | SECTION 70.271
| 70.271 Procedure in the case of transferred assets. | |
| 27:2.0.1.4.7.4.223 | SUBJGRP 223
| Bonds | |
| 27:2.0.1.4.7.4.223.109 | SECTION 70.281
| 70.281 Form of bond and security required. | |
| 27:2.0.1.4.7.4.223.110 | SECTION 70.282
| 70.282 Single bond in lieu of multiple bonds. | |
| 27:2.0.1.4.7.4.224 | SUBJGRP 224
| Miscellaneous Provisions | |
| 27:2.0.1.4.7.4.224.111 | SECTION 70.301
| 70.301 Reproduction of returns and other documents. | |
| 27:2.0.1.4.7.4.224.112 | SECTION 70.302
| 70.302 Fees and costs for witnesses. | |
| 27:2.0.1.4.7.4.224.113 | SECTION 70.303
| 70.303 Rules and regulations. | |
| 27:2.0.1.4.7.4.224.114 | SECTION 70.304
| 70.304 Place for filing documents other than returns. | |
| 27:2.0.1.4.7.4.224.115 | SECTION 70.305
| 70.305 Timely mailing treated as timely filing. | |
| 27:2.0.1.4.7.4.224.116 | SECTION 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. | |
| 27:2.0.1.4.7.4.225 | SUBJGRP 225
| General Provisions Relating to Stamps, Marks or Labels | |
| 27:2.0.1.4.7.4.225.117 | SECTION 70.311
| 70.311 Authority for establishment, alteration, and distribution of stamps, marks, or labels. | |
| 27:2.0.1.4.7.4.226 | SUBJGRP 226
| Registration | |
| 27:2.0.1.4.7.4.226.118 | SECTION 70.321
| 70.321 Registration of persons paying a special tax. | |
| 27:2.0.1.4.7.4.227 | SUBJGRP 227
| Crimes, Other Offenses and Forfeitures | |
| 27:2.0.1.4.7.4.227.119 | SECTION 70.331
| 70.331 Fraudulent returns, statements, or other documents. | |
| 27:2.0.1.4.7.4.227.120 | SECTION 70.332
| 70.332 Unauthorized use or sale of stamps. | |
| 27:2.0.1.4.7.4.227.121 | SECTION 70.333
| 70.333 Offenses by officers and employees of the United States. | |
| 27:2.0.1.4.7.5 | SUBPART E
| Subpart E - Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives | |
| 27:2.0.1.4.7.5.228 | SUBJGRP 228
| Provisions Relating to Distilled Spirits, Wines, and Beer | |
| 27:2.0.1.4.7.5.228.1 | SECTION 70.411
| 70.411 Imposition of taxes, qualification requirements, and regulations. | |
| 27:2.0.1.4.7.5.228.2 | SECTION 70.412
| 70.412 Excise taxes. | |
| 27:2.0.1.4.7.5.228.3 | SECTION 70.413
| 70.413 Claims. | |
| 27:2.0.1.4.7.5.228.4 | SECTION 70.414
| 70.414 Preparation and filing of claims. | |
| 27:2.0.1.4.7.5.228.5 | SECTION 70.415
| 70.415 Offers in compromise. | |
| 27:2.0.1.4.7.5.228.6 | SECTION 70.416
| 70.416 Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act. | |
| 27:2.0.1.4.7.5.228.7 | SECTION 70.417
| 70.417 Rulings. | |
| 27:2.0.1.4.7.5.228.8 | SECTION 70.418
| 70.418 Conferences. | |
| 27:2.0.1.4.7.5.228.9 | SECTION 70.419
| 70.419 Representatives. | |
| 27:2.0.1.4.7.5.228.10 | SECTION 70.420
| 70.420 Forms. | |
| 27:2.0.1.4.7.5.228.11 | SECTION 70.421
| 70.421 Alcohol dealer registration. | |
| 27:2.0.1.4.7.5.228.12 | SECTION 70.422
| 70.422 Registration of manufacturers of nonbeverage products. | |
| 27:2.0.1.4.7.5.229 | SUBJGRP 229
| Provisions Relating to Tobacco Products, and Cigarette Papers and Tubes | |
| 27:2.0.1.4.7.5.229.13 | SECTION 70.431
| 70.431 Imposition of taxes; regulations. | |
| 27:2.0.1.4.7.5.229.14 | SECTION 70.432
| 70.432 Qualification and bonding requirements. | |
| 27:2.0.1.4.7.5.229.15 | SECTION 70.433
| 70.433 Collection of taxes. | |
| 27:2.0.1.4.7.5.229.16 | SECTION 70.434
| 70.434 Assessments. | |
| 27:2.0.1.4.7.5.229.17 | SECTION 70.435
| 70.435 Claims. | |
| 27:2.0.1.4.7.5.229.18 | SECTION 70.436
| 70.436 Offers in compromise. | |
| 27:2.0.1.4.7.5.229.19 | SECTION 70.437
| 70.437 Rulings. | |
| 27:2.0.1.4.7.5.229.20 | SECTION 70.438
| 70.438 Forms. | |
| 27:2.0.1.4.7.5.230 | SUBJGRP 230
| Provisions Relating to Firearms, Shells and Cartridges, and Explosives | |
| 27:2.0.1.4.7.5.230.21 | SECTION 70.441
| 70.441 Applicable laws. | |
| 27:2.0.1.4.7.5.230.22 | SECTION 70.442
| 70.442 Taxes relating to machine guns, destructive devices, and certain other firearms. | |
| 27:2.0.1.4.7.5.230.23 | SECTION 70.443
| 70.443 Firearms and ammunition. | |
| 27:2.0.1.4.7.5.230.24 | SECTION 70.444
| 70.444 Importation of arms, ammunition, and implements of war. | |
| 27:2.0.1.4.7.5.230.25 | SECTION 70.445
| 70.445 Commerce in explosives. | |
| 27:2.0.1.4.7.5.230.26 | SECTION 70.446
| 70.446 Rulings. | |
| 27:2.0.1.4.7.5.230.27 | SECTION 70.447
| 70.447 Assessments. | |
| 27:2.0.1.4.7.5.230.28 | SECTION 70.448
| 70.448 Claims. | |
| 27:2.0.1.4.7.5.230.29 | SECTION 70.449
| 70.449 Offers in compromise. | |
| 27:2.0.1.4.7.5.231 | SUBJGRP 231
| Seized Property | |
| 27:2.0.1.4.7.5.231.30 | SECTION 70.450
| 70.450 Seizure and forfeiture of personal property. | |
| 27:2.0.1.4.7.5.232 | SUBJGRP 232
| Possessions | |
| 27:2.0.1.4.7.5.232.31 | SECTION 70.461
| 70.461 Shipments to the United States. | |
| 27:2.0.1.4.7.5.232.32 | SECTION 70.462
| 70.462 Shipments from the United States. | |
| 27:2.0.1.4.7.5.233 | SUBJGRP 233
| Rulings | |
| 27:2.0.1.4.7.5.233.33 | SECTION 70.471
| 70.471 Rulings. | |
| 27:2.0.1.4.7.5.234 | SUBJGRP 234
| Administrative Remedies | |
| 27:2.0.1.4.7.5.234.34 | SECTION 70.481
| 70.481 Agreements for payment of liability in installments. | |
| 27:2.0.1.4.7.5.234.35 | SECTION 70.482
| 70.482 Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C. | |
| 27:2.0.1.4.7.5.234.36 | SECTION 70.483
| 70.483 Offers in compromise of violations of Federal Alcohol Administration Act. | |
| 27:2.0.1.4.7.5.234.37 | SECTION 70.484
| 70.484 Offers in compromise of forfeiture liabilities. | |
| 27:2.0.1.4.7.5.234.38 | SECTION 70.485
| 70.485 Closing agreements. | |
| 27:2.0.1.4.7.5.234.39 | SECTION 70.486
| 70.486 Managerial review. | |
| 27:2.0.1.4.7.6 | SUBPART 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 | |
| 27:2.0.1.4.7.6.235 | SUBJGRP 235
| General | |
| 27:2.0.1.4.7.6.235.1 | SECTION 70.501
| 70.501 Meaning of terms. | |
| 27:2.0.1.4.7.6.235.2 | SECTION 70.502
| 70.502 Applicability to certain credits or refunds. | |
| 27:2.0.1.4.7.6.235.3 | SECTION 70.503
| 70.503 Ultimate burden. | |
| 27:2.0.1.4.7.6.235.4 | SECTION 70.504
| 70.504 Conditions to allowance of credit or refund. | |
| 27:2.0.1.4.7.6.235.5 | SECTION 70.505
| 70.505 Requirements on persons intending to file claim. | |
| 27:2.0.1.4.7.6.236 | SUBJGRP 236
| Claim Procedure | |
| 27:2.0.1.4.7.6.236.6 | SECTION 70.506
| 70.506 Execution and filing of claim. | |
| 27:2.0.1.4.7.6.236.7 | SECTION 70.507
| 70.507 Data to be shown in claim. | |
| 27:2.0.1.4.7.6.236.8 | SECTION 70.508
| 70.508 Time for filing claim. | |
| 27:2.0.1.4.7.6.237 | SUBJGRP 237
| Penalties | |
| 27:2.0.1.4.7.6.237.9 | SECTION 70.509
| 70.509 Penalties. | |
| 27:2.0.1.4.7.7 | SUBPART G
| Subpart G - Losses Resulting From Disaster, Vandalism, or Malicious Mischief | |
| 27:2.0.1.4.7.7.238 | SUBJGRP 238
| Definitions | |
| 27:2.0.1.4.7.7.238.1 | SECTION 70.601
| 70.601 Meaning of terms. | |
| 27:2.0.1.4.7.7.239 | SUBJGRP 239
| Payments | |
| 27:2.0.1.4.7.7.239.2 | SECTION 70.602
| 70.602 Circumstances under which payment may be made. | |
| 27:2.0.1.4.7.7.240 | SUBJGRP 240
| Claims Procedures | |
| 27:2.0.1.4.7.7.240.3 | SECTION 70.603
| 70.603 Execution and filing of claim. | |
| 27:2.0.1.4.7.7.240.4 | SECTION 70.604
| 70.604 Record of inventory to support claims. | |
| 27:2.0.1.4.7.7.240.5 | SECTION 70.605
| 70.605 Claims relating to imported, domestic, and Virgin Islands liquors. | |
| 27:2.0.1.4.7.7.240.6 | SECTION 70.606
| 70.606 Claimant to furnish proof. | |
| 27:2.0.1.4.7.7.240.7 | SECTION 70.607
| 70.607 Supporting evidence. | |
| 27:2.0.1.4.7.7.240.8 | SECTION 70.608
| 70.608 Action on claims. | |
| 27:2.0.1.4.7.7.241 | SUBJGRP 241
| Destruction of Liquors | |
| 27:2.0.1.4.7.7.241.9 | SECTION 70.609
| 70.609 Supervision. | |
| 27:2.0.1.4.7.7.242 | SUBJGRP 242
| Penalties | |
| 27:2.0.1.4.7.7.242.10 | SECTION 70.610
| 70.610 Penalties. | |
| 27:2.0.1.4.7.8 | SUBPART H
| Subpart H - Rules, Regulations and Forms | |
| 27:2.0.1.4.7.8.243.1 | SECTION 70.701
| 70.701 Rules and regulations. | |
| 27:2.0.1.4.7.8.243.2 | SECTION 70.702
| 70.702 Forms and instructions. | |
| 27:2.0.1.4.7.9 | SUBPART I
| Subpart I - Disclosure | |
| 27:2.0.1.4.7.9.243.1 | SECTION 70.801
| 70.801 Publicity of information. | |
| 27:2.0.1.4.7.9.243.2 | SECTION 70.802
| 70.802 Rules for disclosure of certain specified matters. | |
| 27:2.0.1.4.7.9.243.3 | SECTION 70.803
| 70.803 Requests or demands for disclosure in testimony and in related matters. | |
| 27:2.0.1.4.8 | PART 71
| PART 71 - RULES OF PRACTICE IN PERMIT PROCEEDINGS | |
| 27:2.0.1.4.8.1 | SUBPART A
| Subpart A - Scope and Construction of Regulations | |
| 27:2.0.1.4.8.1.260.1 | SECTION 71.1
| 71.1 Scope of part. | |
| 27:2.0.1.4.8.1.260.2 | SECTION 71.2
| 71.2 Liberal construction. | |
| 27:2.0.1.4.8.1.260.3 | SECTION 71.3
| 71.3 Forms prescribed. | |
| 27:2.0.1.4.8.1.260.4 | SECTION 71.4
| 71.4 Delegations of the Administrator. | |
| 27:2.0.1.4.8.2 | SUBPART B
| Subpart B - Definitions | |
| 27:2.0.1.4.8.2.260.1 | SECTION 71.5
| 71.5 Meaning of terms. | |
| 27:2.0.1.4.8.3 | SUBPART C
| Subpart C - General | |
| 27:2.0.1.4.8.3.260 | SUBJGRP 260
| Time | |
| 27:2.0.1.4.8.3.260.1 | SECTION 71.25
| 71.25 Communications and pleadings. | |
| 27:2.0.1.4.8.3.260.2 | SECTION 71.26
| 71.26 Service on applicant or respondent. | |
| 27:2.0.1.4.8.3.260.3 | SECTION 71.27
| 71.27 Service on the appropriate TTB officer or Administrator. | |
| 27:2.0.1.4.8.3.260.4 | SECTION 71.28
| 71.28 Computation. | |
| 27:2.0.1.4.8.3.260.5 | SECTION 71.29
| 71.29 Continuances and extensions. | |
| 27:2.0.1.4.8.3.261 | SUBJGRP 261
| Representation at Hearings | |
| 27:2.0.1.4.8.3.261.6 | SECTION 71.30
| 71.30 Personal representation. | |
| 27:2.0.1.4.8.3.261.7 | SECTION 71.31
| 71.31 Attorneys and other representatives. | |
| 27:2.0.1.4.8.4 | SUBPART D
| Subpart D - Compliance and Settlement | |
| 27:2.0.1.4.8.4.262 | SUBJGRP 262
| Informal Settlement | |
| 27:2.0.1.4.8.4.262.1 | SECTION 71.35
| 71.35 Opportunity for compliance. | |
| 27:2.0.1.4.8.4.262.2 | SECTION 71.36
| 71.36 General. | |
| 27:2.0.1.4.8.4.262.3 | SECTION 71.37
| 71.37 Notice of contemplated action. | |
| 27:2.0.1.4.8.4.262.4 | SECTION 71.38
| 71.38 Limitation on informal settlement. | |
| 27:2.0.1.4.8.5 | SUBPART E
| Subpart E - Grounds for Citation | |
| 27:2.0.1.4.8.5.263.1 | SECTION 71.45
| 71.45 Basic permits. | |
| 27:2.0.1.4.8.5.263.2 | SECTION 71.46
| 71.46 Suspension and revocation of tobacco permits. | |
| 27:2.0.1.4.8.5.263.3 | SECTION 71.48
| 71.48 Operating permits and industrial use permits. | |
| 27:2.0.1.4.8.5.263.4 | SECTION 71.49
| 71.49 Applications for basic permits. | |
| 27:2.0.1.4.8.5.263.5 | SECTION 71.49a
| 71.49a Applications for operating permits and industrial use permits. | |
| 27:2.0.1.4.8.5.263.6 | SECTION 71.49b
| 71.49b Denial of application for tobacco permit. | |
| 27:2.0.1.4.8.6 | SUBPART F
| Subpart F - Hearing Procedure | |
| 27:2.0.1.4.8.6.263 | SUBJGRP 263
| Citations | |
| 27:2.0.1.4.8.6.263.1 | SECTION 71.55
| 71.55 Content. | |
| 27:2.0.1.4.8.6.263.2 | SECTION 71.56
| 71.56 Form. | |
| 27:2.0.1.4.8.6.263.3 | SECTION 71.57
| 71.57 Execution and disposition. | |
| 27:2.0.1.4.8.6.263.4 | SECTION 71.58
| 71.58 Designated place of hearing. | |
| 27:2.0.1.4.8.6.264 | SUBJGRP 264
| Request for Hearing | |
| 27:2.0.1.4.8.6.264.5 | SECTION 71.59
| 71.59 Application cases. | |
| 27:2.0.1.4.8.6.264.6 | SECTION 71.60
| 71.60 Suspension, revocation, or annulment proceedings. | |
| 27:2.0.1.4.8.6.264.7 | SECTION 71.61
| 71.61 Notice of hearing. | |
| 27:2.0.1.4.8.6.265 | SUBJGRP 265
| Non-Request for Hearing | |
| 27:2.0.1.4.8.6.265.8 | SECTION 71.62
| 71.62 Application. | |
| 27:2.0.1.4.8.6.265.9 | SECTION 71.63
| 71.63 Suspension, revocation, or annulment proceedings. | |
| 27:2.0.1.4.8.6.266 | SUBJGRP 266
| Answers | |
| 27:2.0.1.4.8.6.266.10 | SECTION 71.64
| 71.64 When required. | |
| 27:2.0.1.4.8.6.266.11 | SECTION 71.65
| 71.65 Answer admitting facts. | |
| 27:2.0.1.4.8.6.266.12 | SECTION 71.66
| 71.66 Prehearing conferences. | |
| 27:2.0.1.4.8.6.267 | SUBJGRP 267
| Failure To Appear | |
| 27:2.0.1.4.8.6.267.13 | SECTION 71.67
| 71.67 Applications. | |
| 27:2.0.1.4.8.6.267.14 | SECTION 71.68
| 71.68 [Reserved] | |
| 27:2.0.1.4.8.6.267.15 | SECTION 71.69
| 71.69 Suspension, revocation, or annulment. | |
| 27:2.0.1.4.8.6.268 | SUBJGRP 268
| Waiver of Hearing | |
| 27:2.0.1.4.8.6.268.16 | SECTION 71.70
| 71.70 Application proceedings. | |
| 27:2.0.1.4.8.6.268.17 | SECTION 71.71
| 71.71 Adjudication based upon written submissions. | |
| 27:2.0.1.4.8.6.269 | SUBJGRP 269
| Surrender of Permit | |
| 27:2.0.1.4.8.6.269.18 | SECTION 71.72
| 71.72 Before citation. | |
| 27:2.0.1.4.8.6.269.19 | SECTION 71.73
| 71.73 After citation. | |
| 27:2.0.1.4.8.6.270 | SUBJGRP 270
| Motions | |
| 27:2.0.1.4.8.6.270.20 | SECTION 71.74
| 71.74 General. | |
| 27:2.0.1.4.8.6.270.21 | SECTION 71.75
| 71.75 Prior to hearing. | |
| 27:2.0.1.4.8.6.270.22 | SECTION 71.76
| 71.76 At hearing. | |
| 27:2.0.1.4.8.6.271 | SUBJGRP 271
| Hearing | |
| 27:2.0.1.4.8.6.271.23 | SECTION 71.77
| 71.77 General. | |
| 27:2.0.1.4.8.6.271.24 | SECTION 71.78
| 71.78 Applications. | |
| 27:2.0.1.4.8.6.271.25 | SECTION 71.79
| 71.79 Suspension, revocation, or annulment. | |
| 27:2.0.1.4.8.6.272 | SUBJGRP 272
| Burden of Proof | |
| 27:2.0.1.4.8.6.272.26 | SECTION 71.80
| 71.80 Applications. | |
| 27:2.0.1.4.8.6.272.27 | SECTION 71.81
| 71.81 Suspension, revocation, or annulment. | |
| 27:2.0.1.4.8.6.273 | SUBJGRP 273
| General | |
| 27:2.0.1.4.8.6.273.28 | SECTION 71.82
| 71.82 Stipulations at hearing. | |
| 27:2.0.1.4.8.6.273.29 | SECTION 71.83
| 71.83 Evidence. | |
| 27:2.0.1.4.8.6.273.30 | SECTION 71.84
| 71.84 Closing of hearings; arguments, briefs and proposed findings. | |
| 27:2.0.1.4.8.6.273.31 | SECTION 71.85
| 71.85 Reopening of the hearing. | |
| 27:2.0.1.4.8.6.274 | SUBJGRP 274
| Record of Testimony | |
| 27:2.0.1.4.8.6.274.32 | SECTION 71.86
| 71.86 Stenographic record. | |
| 27:2.0.1.4.8.6.274.33 | SECTION 71.87
| 71.87 Oath of reporter. | |
| 27:2.0.1.4.8.7 | SUBPART G
| Subpart G - Administrative Law Judges | |
| 27:2.0.1.4.8.7.275.1 | SECTION 71.95
| 71.95 Responsibilities of administrative law judges. | |
| 27:2.0.1.4.8.7.275.2 | SECTION 71.96
| 71.96 Disqualification. | |
| 27:2.0.1.4.8.7.275.3 | SECTION 71.97
| 71.97 Powers. | |
| 27:2.0.1.4.8.7.275.4 | SECTION 71.98
| 71.98 Separation of functions. | |
| 27:2.0.1.4.8.7.275.5 | SECTION 71.99
| 71.99 Conduct of hearing. | |
| 27:2.0.1.4.8.7.275.6 | SECTION 71.100
| 71.100 Unavailability of administrative law judge. | |
| 27:2.0.1.4.8.8 | SUBPART H
| Subpart H - Decisions | |
| 27:2.0.1.4.8.8.275 | SUBJGRP 275
| Action by the Appropriate TTB Officer | |
| 27:2.0.1.4.8.8.275.1 | SECTION 71.105
| 71.105 Administrative law judge's finding and decision or recommended decision. | |
| 27:2.0.1.4.8.8.275.2 | SECTION 71.106
| 71.106 Certification and transmittal of record and decision. | |
| 27:2.0.1.4.8.8.275.3 | SECTION 71.107
| 71.107 Application proceedings. | |
| 27:2.0.1.4.8.8.275.4 | SECTION 71.107a
| 71.107a Appropriate TTB officer's decision. | |
| 27:2.0.1.4.8.8.275.5 | SECTION 71.108
| 71.108 Suspension, revocation, or annulment proceedings. | |
| 27:2.0.1.4.8.8.275.6 | SECTION 71.109
| 71.109 Notice to Administrator. | |
| 27:2.0.1.4.8.9 | SUBPART I
| Subpart I - Review | |
| 27:2.0.1.4.8.9.276.1 | SECTION 71.115
| 71.115 Appeal on petition to the Administrator. | |
| 27:2.0.1.4.8.9.276.2 | SECTION 71.116
| 71.116 Review by Administrator. | |
| 27:2.0.1.4.8.9.276.3 | SECTION 71.117
| 71.117 Permit privileges, exceptions. | |
| 27:2.0.1.4.8.9.276.4 | SECTION 71.118
| 71.118 Court review. | |
| 27:2.0.1.4.8.9.276.5 | SECTION 71.119
| 71.119 [Reserved] | |
| 27:2.0.1.4.8.10 | SUBPART J
| Subpart J - Miscellaneous | |
| 27:2.0.1.4.8.10.276 | SUBJGRP 276
| Record | |
| 27:2.0.1.4.8.10.276.1 | SECTION 71.125
| 71.125 Depositions. | |
| 27:2.0.1.4.8.10.276.2 | SECTION 71.126
| 71.126 Subpoenas. | |
| 27:2.0.1.4.8.10.276.3 | SECTION 71.127
| 71.127 Witnesses and fees. | |
| 27:2.0.1.4.8.10.276.4 | SECTION 71.128
| 71.128 What constitutes record. | |
| 27:2.0.1.4.8.10.276.5 | SECTION 71.129
| 71.129 Availability. | |
| 27:2.0.1.4.9 | PART 72
| PART 72 - DISPOSITION OF SEIZED PERSONAL PROPERTY | |
| 27:2.0.1.4.9.1 | SUBPART A
| Subpart A - Scope of Regulations | |
| 27:2.0.1.4.9.1.277.1 | SECTION 72.1
| 72.1 Procedures relating to personal property and carriers. | |
| 27:2.0.1.4.9.1.277.2 | SECTION 72.2
| 72.2 Forms prescribed. | |
| 27:2.0.1.4.9.2 | SUBPART B
| Subpart B - Definitions | |
| 27:2.0.1.4.9.2.277.1 | SECTION 72.11
| 72.11 Meaning of terms. | |
| 27:2.0.1.4.9.3 | SUBPART C
| Subpart C - Seizures and Forfeitures | |
| 27:2.0.1.4.9.3.277.1 | SECTION 72.21
| 72.21 Personal property and carriers subject to seizure. | |
| 27:2.0.1.4.9.3.277.2 | SECTION 72.22
| 72.22 Forfeiture of seized personal property and carriers. | |
| 27:2.0.1.4.9.3.277.3 | SECTION 72.23
| 72.23 Type and conditions of cost bond. | |
| 27:2.0.1.4.9.3.277.4 | SECTION 72.24
| 72.24 Corporate surety bonds. | |
| 27:2.0.1.4.9.3.277.5 | SECTION 72.25
| 72.25 Deposit of collateral. | |
| 27:2.0.1.4.9.3.277.6 | SECTION 72.26
| 72.26 Bond for return of seized perishable goods. | |
| 27:2.0.1.4.9.3.277.7 | SECTION 72.27
| 72.27 Summary destruction of explosives subject to forfeiture. | |
| 27:2.0.1.4.9.4 | SUBPART D
| Subpart D - Remission or Mitigation of Forfeitures | |
| 27:2.0.1.4.9.4.277.1 | SECTION 72.31
| 72.31 Laws applicable. | |
| 27:2.0.1.4.9.4.277.2 | SECTION 72.32
| 72.32 Interest claimed. | |
| 27:2.0.1.4.9.4.277.3 | SECTION 72.33
| 72.33 Form of the petition. | |
| 27:2.0.1.4.9.4.277.4 | SECTION 72.34
| 72.34 Contents of the petition. | |
| 27:2.0.1.4.9.4.277.5 | SECTION 72.35
| 72.35 Time of filing petition. | |
| 27:2.0.1.4.9.4.277.6 | SECTION 72.36
| 72.36 Place of filing. | |
| 27:2.0.1.4.9.4.277.7 | SECTION 72.37
| 72.37 Discontinuance of administrative proceedings. | |
| 27:2.0.1.4.9.4.277.8 | SECTION 72.38
| 72.38 Return of defective petition. | |
| 27:2.0.1.4.9.4.277.9 | SECTION 72.39
| 72.39 Final action. | |
| 27:2.0.1.4.9.4.277.10 | SECTION 72.40
| 72.40 Acquisition for official use and sale for account of petitioner in allowed petitions. | |
| 27:2.0.1.4.9.4.277.11 | SECTION 72.41
| 72.41 Re-appraisal of property involved in an allowed petition. | |
| 27:2.0.1.4.9.5 | SUBPART E
| Subpart E - Appraiser's Fees | |
| 27:2.0.1.4.9.5.277.1 | SECTION 72.51
| 72.51 Rate of compensation. | |
| 27:2.0.1.4.9.6 | SUBPART F
| Subpart F - Administrative Sale or Disposition of Personal Property | |
| 27:2.0.1.4.9.6.277.1 | SECTION 72.61
| 72.61 Alternative methods of sale. | |
| 27:2.0.1.4.9.6.277.2 | SECTION 72.62
| 72.62 All bids on unit basis. | |
| 27:2.0.1.4.9.6.277.3 | SECTION 72.63
| 72.63 Conditions of sale. | |
| 27:2.0.1.4.9.6.277.4 | SECTION 72.64
| 72.64 Terms of sale. | |
| 27:2.0.1.4.9.6.277.5 | SECTION 72.65
| 72.65 Sale of forfeited tobacco products and cigarette papers and tubes. | |
| 27:2.0.1.4.9.6.277.6 | SECTION 72.66
| 72.66 Purchaser entitled to bill of sale. | |
| 27:2.0.1.4.9.6.277.7 | SECTION 72.67
| 72.67 Sale on open, competitive bids. | |
| 27:2.0.1.4.9.6.277.8 | SECTION 72.68
| 72.68 Sale on sealed, competitive bids. | |
| 27:2.0.1.4.9.6.277.9 | SECTION 72.69
| 72.69 Alternative disposition of seized carriers. | |
| 27:2.0.1.4.9.7 | SUBPART G
| Subpart G - Disposal of Forfeited Firearms, Ammunition, Explosive Materials, or Contraband Cigarettes | |
| 27:2.0.1.4.9.7.277.1 | SECTION 72.81
| 72.81 Authority for disposal. | |
| 27:2.0.1.4.10 | PART 73
| PART 73 - ELECTRONIC SIGNATURES; ELECTRONIC SUBMISSION OF FORMS | |
| 27:2.0.1.4.10.1 | SUBPART A
| Subpart A - General Provisions | |
| 27:2.0.1.4.10.1.279 | SUBJGRP 279
| Scope | |
| 27:2.0.1.4.10.1.279.1 | SECTION 73.1
| 73.1 What does this part do | |
| 27:2.0.1.4.10.1.280 | SUBJGRP 280
| Definitions | |
| 27:2.0.1.4.10.1.280.2 | SECTION 73.3
| 73.3 What terms must I know to understand this part | |
| 27:2.0.1.4.10.2 | SUBPART B
| Subpart B - Electronic Signatures | |
| 27:2.0.1.4.10.2.281.1 | SECTION 73.10
| 73.10 What does subpart B cover | |
| 27:2.0.1.4.10.2.281.2 | SECTION 73.11
| 73.11 What are the required components and controls for acceptable electronic signatures | |
| 27:2.0.1.4.10.2.281.3 | SECTION 73.12
| 73.12 What security controls must I use for identification codes and passwords | |
| 27:2.0.1.4.10.3 | SUBPART C
| Subpart C - Electronic Filing of Documents with TTB | |
| 27:2.0.1.4.10.3.281.1 | SECTION 73.30
| 73.30 What does subpart C cover | |
| 27:2.0.1.4.10.3.281.2 | SECTION 73.31
| 73.31 May I submit forms electronically to TTB | |
| 27:2.0.1.4.10.3.281.3 | SECTION 73.32
| 73.32 May I electronically sign forms I submit electronically to TTB | |
| 27:2.0.1.4.10.3.281.4 | SECTION 73.33
| 73.33 Am I legally bound by a form I sign electronically | |
| 27:2.0.1.4.10.3.281.5 | SECTION 73.34
| 73.34 When is an electronically submitted form considered timely filed | |
| 27:2.0.1.4.10.3.281.6 | SECTION 73.35
| 73.35 Do I need to keep paper copies of forms I submit to TTB electronically | |
| 27:2.0.1.4.10.4 | SUBPART D
| Subpart D - Electronic Filing of Documents With Other Agencies | |
| 27:2.0.1.4.10.4.281.1 | SECTION 73.40
| 73.40 May I satisfy TTB requirements to submit forms to other agencies by submitting those forms electronically | |