27 CFR Subpart D
Collection of Excise and Special (Occupational) Tax
April 24, 2020
Topic
Collection—General Provisions
Topic
Receipt of Payment
Topic
Assessment
Topic
Notice and Demand
Topic
Interest
Topic
Additions to the Tax, Additional Amounts, and Assessable Penalties
Topic
Abatements, Credits and Refunds
Topic
Rule of Special Application
Topic
Lien for Taxes
Topic
Seizure of Property for Collection of Taxes
Topic
Disposition of Property
Topic
Judicial Proceedings
Topic
Limitations
Topic
Transferees
Topic
Bonds
Topic
Miscellaneous Provisions
Topic
General Provisions Relating to Stamps, Marks or Labels
Topic
Registration
Topic
Crimes, Other Offenses and Forfeitures