Part 70 — Procedure and Administration
Subpart C — Discovery of Liability and Enforcement of Laws
Subpart D — Collection of Excise and Special (Occupational) Tax
- § 70.51— Collection authority.
- § 70.52— Signature presumed authentic.
- § 70.61— Payment by check or money order.
- § 70.62— Fractional parts of a cent.
- § 70.63— Computations on returns or other documents.
- § 70.64— Receipt for taxes.
- § 70.65— Use of commercial banks.
- § 70.71— Assessment authority.
- § 70.72— Method of assessment.
- § 70.73— Supplemental assessments.
- § 70.74— Request for prompt assessment.
- § 70.75— Jeopardy assessment of alcohol, tobacco, and firearms taxes.
- § 70.76— Stay of collection of jeopardy assessment; bond to stay collection.
- § 70.77— Collection of jeopardy assessment; stay of sale of seized property pending court decision.
- § 70.81— Notice and demand for tax.
- § 70.82— Payment on notice and demand.
- § 70.90— Interest on underpayments.
- § 70.91— Interest on erroneous refund recoverable by suit.
- § 70.92— Interest on overpayments.
- § 70.93— Interest rate.
- § 70.94— Interest compounded daily.
- § 70.95— Scope.
- § 70.96— Failure to file tax return or to pay tax.
- § 70.97— Failure to pay tax.
- § 70.98— Penalty for underpayment of deposits.
- § 70.100— Penalty for fraudulently claiming drawback.
- § 70.101— Bad checks.
- § 70.102— Coordination with title 11.
- § 70.103— Failure to pay tax.
- § 70.111— Rules for application of assessable penalties.
- § 70.112— Failure to collect and pay over tax, or attempt to evade or defeat tax.
- § 70.113— Penalty for failure to supply taxpayer identification number.
- § 70.114— Penalties for aiding and abetting understatement of tax liability.
- § 70.121— Amounts treated as overpayments.
- § 70.122— Authority to make credits or refunds.
- § 70.123— Claims for credit or refund.
- § 70.124— Payments in excess of amounts shown on return.
- § 70.125— Abatements.
- § 70.126— Date of allowance of refund or credit.
- § 70.127— Overpayment of installment.
- § 70.131— Conditions to allowance.
- § 70.141— Lien for taxes.
- § 70.142— Scope of definitions.
- § 70.143— Definitions.
- § 70.144— Special rules.
- § 70.145— Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
- § 70.146— 45-day period for making disbursements.
- § 70.147— Priority of interest and expenses.
- § 70.148— Place for filing notice; form.
- § 70.149— Refiling of notice of tax lien.
- § 70.150— Release of lien or discharge of property.
- § 70.151— Administrative appeal of the erroneous filing of notice of Federal tax lien.
- § 70.161— Levy and distraint.
- § 70.162— Levy and distraint on salary and wages.
- § 70.163— Surrender of property subject to levy.
- § 70.164— Surrender of property subject to levy in the case of life insurance and endowment contracts.
- § 70.165— Production of books.
- § 70.167— Authority to release levy and return property.
- § 70.168— Redemption of property.
- § 70.169— Expense of levy and sale.
- § 70.170— Application of proceeds of levy.
- § 70.181— Disposition of seized property.
- § 70.182— Disposition of personal property acquired by the United States.
- § 70.183— Administration and disposition of real estate acquired by the United States.
- § 70.184— Disposition of perishable goods.
- § 70.185— Certificate of sale; deed of real property.
- § 70.186— Legal effect of certificate of sale of personal property and deed of real property.
- § 70.187— Records of sale.
- § 70.188— Expense of levy and sale.
- § 70.191— Authorization.
- § 70.192— Action to enforce lien or to subject property to payment of tax.
- § 70.193— Disposition of judgments and moneys recovered.
- § 70.202— Intervention.
- § 70.203— Discharge of liens; scope and application; judicial proceedings.
- § 70.204— Discharge of liens; nonjudicial sales.
- § 70.205— Discharge of liens; special rules.
- § 70.206— Discharge of liens; redemption by United States.
- § 70.207— Civil actions by persons other than taxpayers.
- § 70.208— Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.
- § 70.209— Review of jeopardy assessment or levy procedures; administrative review.
- § 70.210— Review of jeopardy assessment or levy procedures; judicial action.
- § 70.213— Repayments to officers or employees.
- § 70.221— Period of limitations upon assessment.
- § 70.222— Time return deemed filed for purposes of determining limitations.
- § 70.223— Exceptions to general period of limitations on assessment and collection.
- § 70.224— Collection after assessment.
- § 70.225— Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
- § 70.226— Suspension of running of period of limitation; taxpayer outside of United States.
- § 70.227— Suspension of running of period of limitation; wrongful seizure of property of third party.
- § 70.231— Protection for certain interests even though notice filed.
- § 70.232— Protection for commercial transactions financing agreements.
- § 70.233— Protection for real property construction or improvement financing agreements.
- § 70.234— Protection for obligatory disbursement agreements.
- § 70.241— Property exempt from levy.
- § 70.242— Wages, salary and other income.
- § 70.243— Exempt amount.
- § 70.244— Payroll period.
- § 70.245— Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.
- § 70.251— Periods of limitation on suits by taxpayers.
- § 70.252— Periods of limitation on suits by the United States.
- § 70.253— Periods of limitation on suits by persons other than taxpayers.
- § 70.261— Period of limitation on filing claim.
- § 70.262— Limitations on allowance of credits and refunds.
- § 70.263— Special rules applicable in case of extension of time by agreement.
- § 70.264— Time return deemed filed and tax considered paid.
- § 70.265— Credits or refunds after period of limitation.
- § 70.266— Credit against barred liability.
- § 70.271— Procedure in the case of transferred assets.
- § 70.281— Form of bond and security required.
- § 70.282— Single bond in lieu of multiple bonds.
- § 70.301— Reproduction of returns and other documents.
- § 70.302— Fees and costs for witnesses.
- § 70.303— Rules and regulations.
- § 70.304— Place for filing documents other than returns.
- § 70.305— Timely mailing treated as timely filing.
- § 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.
- § 70.311— Authority for establishment, alteration, and distribution of stamps, marks, or labels.
- § 70.321— Registration of persons paying a special tax.
- § 70.331— Fraudulent returns, statements, or other documents.
- § 70.332— Unauthorized use or sale of stamps.
- § 70.333— Offenses by officers and employees of the United States.
Subpart E — Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives
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
Subpart G — Losses Resulting From Disaster, Vandalism, or Malicious Mischief
Subpart H — Rules, Regulations and Forms