Code of Federal Regulations (Last Updated: May 6, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter F - Procedures and Practices |
Part 70 - Procedure and Administration |
Subpart D - Collection of Excise and Special (Occupational) Tax |
Judicial Proceedings |
§ 70.193 - Disposition of judgments and moneys recovered.
Latest version.
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§ 70.193 Disposition of judgments and moneys recovered.
All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties (with respect to the provisions of 26 U.S.C. enforced and administered by the Bureau) shall be paid to the Bureau as collections of taxes imposed under the provisions of 26 U.S.C. enforced and administered by the Bureau.
Proceedings by Taxpayers and Third Parties