1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter F - PROCEDURES AND PRACTICES
  5. Part 70 - PROCEDURE AND ADMINISTRATION
  6. Subpart D - Collection of Excise and Special (Occupational) Tax
  7. Topic - Lien for Taxes
  8. 27 CFR § 70.142
27 CFR § 70.142
Scope of definitions
April 24, 2020
CFR

Except as otherwise provided by §70.143 of this part, the definitions provided by §§70.143 apply for purposes of §70.142 through 70.149 and §§70.231 through 70.234 of this part.

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§ 70.143 Definitions

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