Subpart A - Scope

§ 70.1 - General.

§ 70.2 - Forms prescribed.

§ 70.3 - Delegations of the Administrator.

Subpart B - Definitions

§ 70.11 - Meaning of terms.

Subpart C - Discovery of Liability and Enforcement of Laws

Examination and Inspection

§ 70.21 - Canvass for taxable persons and objects.

§ 70.22 - Examination of books and witnesses.

§ 70.23 - Service of summonses.

§ 70.24 - Enforcement of summonses.

§ 70.25 - Special procedures for third-party summonses.

§ 70.26 - Third-party recordkeepers.

§ 70.27 - Right to intervene; right to institute a proceeding to quash.

§ 70.28 - Summonses excepted from 26 U.S.C. 7609 procedures.

§ 70.29 - Suspension of statutes of limitations.

§ 70.30 - Time and place of examination.

§ 70.31 - Entry of premises for examination of taxable objects.

§ 70.32 - Examination of records and objects.

§ 70.33 - Authority of enforcement officers of the Bureau.

§ 70.34 - Listing by appropriate TTB officers of taxable objects owned by nonresidents.

General Powers and Duties

§ 70.40 - Authority to administer oaths and certify.

§ 70.41 - [Reserved]

§ 70.42 - Returns prepared or executed by appropriate TTB officers.

Subpart D - Collection of Excise and Special (Occupational) Tax

Assessment

§ 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.

Transferees

§ 70.271 - Procedure in the case of transferred assets.

Miscellaneous Provisions

§ 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.

Bonds

§ 70.281 - Form of bond and security required.

§ 70.282 - Single bond in lieu of multiple bonds.

Crimes, Other Offenses and Forfeitures

§ 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.

Limitations

§ 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.

Seizure of Property for Collection of Taxes

§ 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.

Notice and Demand

§ 70.81 - Notice and demand for tax.

§ 70.82 - Payment on notice and demand.

Judicial Proceedings

§ 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.

Lien for Taxes

§ 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.

Rule of Special Application

§ 70.131 - Conditions to allowance.

Collection—General Provisions

Registration

§ 70.321 - Registration of persons paying a special tax.

Collection - General Provisions

§ 70.51 - Collection authority.

§ 70.52 - Signature presumed authentic.

Interest

§ 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.

Receipt of Payment

§ 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.

General Provisions Relating to Stamps, Marks or Labels

§ 70.311 - Authority for establishment, alteration, and distribution of stamps, marks, or labels.

Additions to the Tax, Additional Amounts, and Assessable Penalties

§ 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.

Limitations on Liens

Disposition of Property

§ 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.

Abatements, Credits and Refunds

§ 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.

Subpart E - Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives

Provisions Relating to Tobacco Products, and Cigarette Papers and Tubes

§ 70.431 - Imposition of taxes; regulations.

§ 70.432 - Qualification and bonding requirements.

§ 70.433 - Collection of taxes.

§ 70.434 - Assessments.

§ 70.435 - Claims.

§ 70.436 - Offers in compromise.

§ 70.437 - Rulings.

§ 70.438 - Forms.

Possessions

§ 70.461 - Shipments to the United States.

§ 70.462 - Shipments from the United States.

Rulings

§ 70.471 - Rulings.

Administrative Remedies

§ 70.481 - Agreements for payment of liability in installments.

§ 70.482 - Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C.

§ 70.483 - Offers in compromise of violations of Federal Alcohol Administration Act.

§ 70.484 - Offers in compromise of forfeiture liabilities.

§ 70.485 - Closing agreements.

§ 70.486 - Managerial review.

Provisions Relating to Firearms, Shells and Cartridges, and Explosives

§ 70.441 - Applicable laws.

§ 70.442 - Taxes relating to machine guns, destructive devices, and certain other firearms.

§ 70.443 - Firearms and ammunition.

§ 70.444 - Importation of arms, ammunition, and implements of war.

§ 70.445 - Commerce in explosives.

§ 70.446 - Rulings.

§ 70.447 - Assessments.

§ 70.448 - Claims.

§ 70.449 - Offers in compromise.

Seized Property

§ 70.450 - Seizure and forfeiture of personal property.

Provisions Relating to Distilled Spirits, Wines, and Beer

§ 70.411 - Imposition of taxes, qualification requirements, and regulations.

§ 70.412 - Excise taxes.

§ 70.413 - Claims.

§ 70.414 - Preparation and filing of claims.

§ 70.415 - Offers in compromise.

§ 70.416 - Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act.

§ 70.417 - Rulings.

§ 70.418 - Conferences.

§ 70.419 - Representatives.

§ 70.420 - Forms.

§ 70.421 - Alcohol dealer registration.

§ 70.422 - Registration of manufacturers of nonbeverage products.

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

Claim Procedure

§ 70.506 - Execution and filing of claim.

§ 70.507 - Data to be shown in claim.

§ 70.508 - Time for filing claim.

Penalties

§ 70.509 - Penalties.

General

§ 70.501 - Meaning of terms.

§ 70.502 - Applicability to certain credits or refunds.

§ 70.503 - Ultimate burden.

§ 70.504 - Conditions to allowance of credit or refund.

§ 70.505 - Requirements on persons intending to file claim.

Subpart G - Losses Resulting From Disaster, Vandalism, or Malicious Mischief

Claims Procedures

§ 70.603 - Execution and filing of claim.

§ 70.604 - Record of inventory to support claims.

§ 70.605 - Claims relating to imported, domestic, and Virgin Islands liquors.

§ 70.606 - Claimant to furnish proof.

§ 70.607 - Supporting evidence.

§ 70.608 - Action on claims.

Penalties

§ 70.610 - Penalties.

Destruction of Liquors

§ 70.609 - Supervision.

Definitions

§ 70.601 - Meaning of terms.

Payments

§ 70.602 - Circumstances under which payment may be made.

Subpart H - Rules, Regulations and Forms

§ 70.701 - Rules and regulations.

§ 70.702 - Forms and instructions.

Subpart I - Disclosure

§ 70.801 - Publicity of information.

§ 70.802 - Rules for disclosure of certain specified matters.

§ 70.803 - Requests or demands for disclosure in testimony and in related matters.