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 - Assessment
  8. 27 CFR § 70.73
27 CFR § 70.73
Supplemental assessments
April 24, 2020
CFR

If any assessment is incomplete or incorrect in any material respect, the appropriate TTB officer, subject to the applicable period of limitation, may make a supplemental assessment for the purpose of correcting or completing the original assessment.

(26 U.S.C. 6204)

[T.D. ATF-301, 55 FR 47612, Nov. 14, 1990]

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§ 70.72 Method of assessment
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§ 70.74 Request for prompt assessment

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