CFR

SUBPART D—Collection of Excise and Special (Occupational) Tax (§70.51 to §70.333)

• 70.51—Collection authority.
• 70.52—Signature presumed authentic.
• 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.
• 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.
• 70.81—Notice and demand for tax.
• 70.82—Payment on notice and demand.
• 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.
• 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.
• 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.
• 70.131—Conditions to allowance.
• 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.
• 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.
• 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.
• 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.
• 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 limitaion 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.
• 70.271—Procedure in the case of transferred assets.
• 70.281—Form of bond and security required.
• 70.282—Single bond in lieu of multiple bonds.
• 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.
• 70.311—Authority for establishment, alteration, and distribution of stamps, marks, or labels.
• 70.321—Registration of persons paying a special tax.
• 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.

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