Code of Federal Regulations (Last Updated: November 8, 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 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. |