27 CFR Part 70 - PROCEDURE AND ADMINISTRATION

Source:
T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.
Editorial Note:
Nomenclature changes to part 70 appear by T.D. ATF-450, 66 FR 29022-29030, May 29, 2001.
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{'Title': '26', 'Section': '5415', 'headtext': ' Records and returns', 'cleanpath': '/uscode/text/26/5415'}, {'Title': '26', 'Section': '5504', 'headtext': ' Operation', 'cleanpath': '/uscode/text/26/5504'}, {'Title': '26', 'Section': '5555', 'headtext': ' Records, statements, and returns', 'cleanpath': '/uscode/text/26/5555'}, {'Title': '26', 'Section': '5684', 'headtext': ' Penalties relating to the payment and collection of liquor taxes', 'cleanpath': '/uscode/text/26/5684'}, {'Title': '26', 'Section': '5741', 'headtext': ' Records to be maintained', 'cleanpath': '/uscode/text/26/5741'}, {'Title': '26', 'Section': '5761', 'headtext': ' Civil penalties', 'cleanpath': '/uscode/text/26/5761'}, {'Title': '26', 'Section': '5802', 'headtext': ' Registration of importers, manufacturers, and dealers', 'cleanpath': '/uscode/text/26/5802'}, {'Title': '26', 'Section': '6020', 'headtext': ' Returns prepared for or executed by Secretary', 'cleanpath': '/uscode/text/26/6020'}, {'Title': '26', 'Section': '6021', 'headtext': ' Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts', 'cleanpath': '/uscode/text/26/6021'}, {'Title': '26', 'Section': '6064', 'headtext': ' Signature presumed authentic', 'cleanpath': '/uscode/text/26/6064'}, {'Title': '26', 'Section': '6102', 'headtext': ' Computations on returns or other documents', 'cleanpath': '/uscode/text/26/6102'}, {'Title': '26', 'Section': '6155', 'headtext': ' Payment on notice and demand', 'cleanpath': '/uscode/text/26/6155'}, {'Title': '26', 'Section': '6159', 'headtext': ' Agreements for payment of tax liability in installments', 'cleanpath': '/uscode/text/26/6159'}, {'Title': '26', 'Section': '6201', 'headtext': ' Assessment authority', 'cleanpath': '/uscode/text/26/6201'}, {'Title': '26', 'Section': '6203', 'headtext': ' Method of assessment', 'cleanpath': '/uscode/text/26/6203'}, {'Title': '26', 'Section': '6204', 'headtext': ' Supplemental assessments', 'cleanpath': '/uscode/text/26/6204'}, {'Title': '26', 'Section': '6301', 'headtext': ' Collection authority', 'cleanpath': '/uscode/text/26/6301'}, {'Title': '26', 'Section': '6303', 'headtext': ' Notice and demand for tax', 'cleanpath': '/uscode/text/26/6303'}, {'Title': '26', 'Section': '6311', 'headtext': ' Payment of tax by commercially acceptable means', 'cleanpath': '/uscode/text/26/6311'}, {'Title': '26', 'Section': '6313', 'headtext': ' Fractional parts of a cent', 'cleanpath': '/uscode/text/26/6313'}, {'Title': '26', 'Section': '6314', 'headtext': ' Receipt for taxes', 'cleanpath': '/uscode/text/26/6314'}, {'Title': '26', 'Section': '6321', 'headtext': ' Lien for taxes', 'cleanpath': '/uscode/text/26/6321'}, {'Title': '26', 'Section': '6323', 'headtext': ' Validity and priority against certain persons', 'cleanpath': '/uscode/text/26/6323'}, {'Title': '26', 'Section': '6325', 'headtext': ' Release of lien or discharge of property', 'cleanpath': '/uscode/text/26/6325'}, {'Title': '26', 'Section': '6326', 'headtext': ' Administrative appeal of liens', 'cleanpath': '/uscode/text/26/6326'}, {'Title': '26', 'Section': '6331', 'headtext': ' Levy and distraint', 'cleanpath': '/uscode/text/26/6331'}, {'Title': '26', 'Section': '6332', 'headtext': ' Surrender of property subject to levy', 'cleanpath': '/uscode/text/26/6332'}, {'Title': '26', 'Section': '6333', 'headtext': ' Production of books', 'cleanpath': '/uscode/text/26/6333'}, {'Title': '26', 'Section': '6334', 'headtext': ' Property exempt from levy', 'cleanpath': '/uscode/text/26/6334'}, {'Title': '26', 'Section': '6335', 'headtext': ' Sale of seized property', 'cleanpath': '/uscode/text/26/6335'}, {'Title': '26', 'Section': '6336', 'headtext': ' Sale of perishable goods', 'cleanpath': '/uscode/text/26/6336'}, {'Title': '26', 'Section': '6337', 'headtext': ' Redemption of property', 'cleanpath': '/uscode/text/26/6337'}, {'Title': '26', 'Section': '6338', 'headtext': ' Certificate of sale; deed of real property', 'cleanpath': '/uscode/text/26/6338'}, {'Title': '26', 'Section': '6339', 'headtext': ' Legal effect of certificate of sale of personal property and deed of real property', 'cleanpath': '/uscode/text/26/6339'}, {'Title': '26', 'Section': '6340', 'headtext': ' Records of sale', 'cleanpath': '/uscode/text/26/6340'}, {'Title': '26', 'Section': '6341', 'headtext': ' Expense of levy and sale', 'cleanpath': '/uscode/text/26/6341'}, {'Title': '26', 'Section': '6342', 'headtext': ' Application of proceeds of levy', 'cleanpath': '/uscode/text/26/6342'}, {'Title': '26', 'Section': '6343', 'headtext': ' Authority to release levy and return property', 'cleanpath': '/uscode/text/26/6343'}, {'Title': '26', 'Section': '6401', 'headtext': ' Amounts treated as overpayments', 'cleanpath': '/uscode/text/26/6401'}, {'Title': '26', 'Section': '6402', 'headtext': ' Authority to make credits or refunds', 'cleanpath': '/uscode/text/26/6402'}, {'Title': '26', 'Section': '6403', 'headtext': ' Overpayment of installment', 'cleanpath': '/uscode/text/26/6403'}, {'Title': '26', 'Section': '6404', 'headtext': ' Abatements', 'cleanpath': '/uscode/text/26/6404'}, {'Title': '26', 'Section': '6407', 'headtext': ' Date of allowance of refund or credit', 'cleanpath': '/uscode/text/26/6407'}, {'Title': '26', 'Section': '6416', 'headtext': ' Certain taxes on sales and services', 'cleanpath': '/uscode/text/26/6416'}, {'Title': '26', 'Section': '6423', 'headtext': ' Conditions to allowance in the case of alcohol and tobacco taxes', 'cleanpath': '/uscode/text/26/6423'}, {'Title': '26', 'Section': '6501', 'headtext': ' Limitations on assessment and collection', 'cleanpath': '/uscode/text/26/6501'}, {'Title': '26', 'Section': '6502', 'headtext': ' Collection after assessment', 'cleanpath': '/uscode/text/26/6502'}, {'Title': '26', 'Section': '6503', 'headtext': ' Suspension of running of period of limitation', 'cleanpath': '/uscode/text/26/6503'}, {'Title': '26', 'Section': '6511', 'headtext': ' Limitations on credit or refund', 'cleanpath': '/uscode/text/26/6511'}, {'Title': '26', 'Section': '6513', 'headtext': ' Time return deemed filed and tax considered paid', 'cleanpath': '/uscode/text/26/6513'}, {'Title': '26', 'Section': '6514', 'headtext': ' Credits or refunds after period of limitation', 'cleanpath': '/uscode/text/26/6514'}, {'Title': '26', 'Section': '6532', 'headtext': ' Periods of limitation on suits', 'cleanpath': '/uscode/text/26/6532'}, {'Title': '26', 'Section': '6601', 'headtext': ' Interest on underpayment, nonpayment, or extensions of time for payment, of tax', 'cleanpath': '/uscode/text/26/6601'}, {'Title': '26', 'Section': '6602', 'headtext': ' Interest on erroneous refund recoverable by suit', 'cleanpath': '/uscode/text/26/6602'}, {'Title': '26', 'Section': '6611', 'headtext': ' Interest on overpayments', 'cleanpath': '/uscode/text/26/6611'}, {'Title': '26', 'Section': '6621', 'headtext': ' Determination of rate of interest', 'cleanpath': '/uscode/text/26/6621'}, {'Title': '26', 'Section': '6622', 'headtext': ' Interest compounded daily', 'cleanpath': '/uscode/text/26/6622'}, {'Title': '26', 'Section': '6651', 'headtext': ' Failure to file tax return or to pay tax', 'cleanpath': '/uscode/text/26/6651'}, {'Title': '26', 'Section': '6653', 'headtext': ' Failure to pay stamp tax', 'cleanpath': '/uscode/text/26/6653'}, {'Title': '26', 'Section': '6656', 'headtext': ' Failure to make deposit of taxes', 'cleanpath': '/uscode/text/26/6656'}, {'Title': '26', 'Section': '6657', 'headtext': ' Bad checks', 'cleanpath': '/uscode/text/26/6657'}, {'Title': '26', 'Section': '6658', 'headtext': ' Coordination with title 11', 'cleanpath': '/uscode/text/26/6658'}, {'Title': '26', 'Section': '6665', 'headtext': ' Applicable rules', 'cleanpath': '/uscode/text/26/6665'}, {'Title': '26', 'Section': '6671', 'headtext': ' Rules for application of assessable penalties', 'cleanpath': '/uscode/text/26/6671'}, {'Title': '26', 'Section': '6672', 'headtext': ' Failure to collect and pay over tax, or attempt to evade or defeat tax', 'cleanpath': '/uscode/text/26/6672'}, {'Title': '26', 'Section': '6701', 'headtext': ' Penalties for aiding and abetting understatement of tax liability', 'cleanpath': '/uscode/text/26/6701'}, {'Title': '26', 'Section': '6723', 'headtext': ' Failure to comply with other information reporting requirements', 'cleanpath': '/uscode/text/26/6723'}, {'Title': '26', 'Section': '6801', 'headtext': ' Authority for establishment, alteration, and distribution', 'cleanpath': '/uscode/text/26/6801'}, {'Title': '26', 'Section': '6862', 'headtext': ' Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes', 'cleanpath': '/uscode/text/26/6862'}, {'Title': '26', 'Section': '6863', 'headtext': ' Stay of collection of jeopardy assessments', 'cleanpath': '/uscode/text/26/6863'}, {'Title': '26', 'Section': '6901', 'headtext': ' Transferred assets', 'cleanpath': '/uscode/text/26/6901'}, {'Title': '26', 'Section': '7011', 'headtext': ' Registration—persons paying a special tax', 'cleanpath': '/uscode/text/26/7011'}, {'Title': '26', 'Section': '7101', 'headtext': ' Form of bonds', 'cleanpath': '/uscode/text/26/7101'}, {'Title': '26', 'Section': '7102', 'headtext': ' Single bond in lieu of multiple bonds', 'cleanpath': '/uscode/text/26/7102'}, {'Title': '26', 'Section': '7121', 'headtext': ' Closing agreements', 'cleanpath': '/uscode/text/26/7121'}, {'Title': '26', 'Section': '7122', 'headtext': ' Compromises', 'cleanpath': '/uscode/text/26/7122'}, {'Title': '26', 'Section': '7207', 'headtext': ' Fraudulent returns, statements, or other documents', 'cleanpath': '/uscode/text/26/7207'}, {'Title': '26', 'Section': '7209', 'headtext': ' Unauthorized use or sale of stamps', 'cleanpath': '/uscode/text/26/7209'}, {'Title': '26', 'Section': '7214', 'headtext': ' Offenses by officers and employees of the United States', 'cleanpath': '/uscode/text/26/7214'}, {'Title': '26', 'Section': '7304', 'headtext': ' Penalty for fraudulently claiming drawback', 'cleanpath': '/uscode/text/26/7304'}, {'Title': '26', 'Section': '7401', 'headtext': ' Authorization', 'cleanpath': '/uscode/text/26/7401'}, {'Title': '26', 'Section': '7403', 'headtext': ' Action to enforce lien or to subject property to payment of tax', 'cleanpath': '/uscode/text/26/7403'}, {'Title': '26', 'Section': '7406', 'headtext': ' Disposition of judgments and moneys recovered', 'cleanpath': '/uscode/text/26/7406'}, {'Title': '26', 'Section': '7423', 'headtext': ' Repayments to officers or employees', 'cleanpath': '/uscode/text/26/7423'}, {'Title': '26', 'Section': '7424', 'headtext': ' Intervention', 'cleanpath': '/uscode/text/26/7424'}, {'Title': '26', 'Section': '7425', 'headtext': ' Discharge of liens', 'cleanpath': '/uscode/text/26/7425'}, {'Title': '26', 'Section': '7426', 'headtext': ' Civil actions by persons other than taxpayers', 'cleanpath': '/uscode/text/26/7426'}, {'Title': '26', 'Section': '7429', 'headtext': ' Review of jeopardy levy or assessment procedures', 'cleanpath': '/uscode/text/26/7429'}, {'Title': '26', 'Section': '7430', 'headtext': ' Awarding of costs and certain fees', 'cleanpath': '/uscode/text/26/7430'}, {'Title': '26', 'Section': '7432', 'headtext': ' Civil damages for failure to release lien', 'cleanpath': '/uscode/text/26/7432'}, {'Title': '26', 'Section': '7502', 'headtext': ' Timely mailing treated as timely filing and paying', 'cleanpath': '/uscode/text/26/7502'}, {'Title': '26', 'Section': '7503', 'headtext': ' Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday', 'cleanpath': '/uscode/text/26/7503'}, {'Title': '26', 'Section': '7505', 'headtext': ' Sale of personal property acquired by the United States', 'cleanpath': '/uscode/text/26/7505'}, {'Title': '26', 'Section': '7506', 'headtext': ' Administration of real estate acquired by the United States', 'cleanpath': '/uscode/text/26/7506'}, {'Title': '26', 'Section': '7513', 'headtext': ' Reproduction of returns and other documents', 'cleanpath': '/uscode/text/26/7513'}, {'Title': '26', 'Section': '7601', 'headtext': ' Canvass of districts for taxable persons and objects', 'cleanpath': '/uscode/text/26/7601'}, {'Title': '26', 'Section': '7602', 'headtext': ' Examination of books and witnesses', 'cleanpath': '/uscode/text/26/7602'}, {'Title': '26', 'Section': '7603', 'headtext': ' Service of summons', 'cleanpath': '/uscode/text/26/7603'}, {'Title': '26', 'Section': '7604', 'headtext': ' Enforcement of summons', 'cleanpath': '/uscode/text/26/7604'}, {'Title': '26', 'Section': '7605', 'headtext': ' Time and place of examination', 'cleanpath': '/uscode/text/26/7605'}, {'Title': '26', 'Section': '7606', 'headtext': ' Entry of premises for examination of taxable objects', 'cleanpath': '/uscode/text/26/7606'}, {'Title': '26', 'Section': '7608', 'headtext': ' Authority of internal revenue enforcement officers', 'cleanpath': '/uscode/text/26/7608'}, {'Title': '26', 'Section': '7609', 'headtext': ' Special procedures for third-party summonses', 'cleanpath': '/uscode/text/26/7609'}, {'Title': '26', 'Section': '7610', 'headtext': ' Fees and costs for witnesses', 'cleanpath': '/uscode/text/26/7610'}, {'Title': '26', 'Section': '7622', 'headtext': ' Authority to administer oaths and certify', 'cleanpath': '/uscode/text/26/7622'}, {'Title': '26', 'Section': '7623', 'headtext': ' Expenses of detection of underpayments and fraud, etc.', 'cleanpath': '/uscode/text/26/7623'}, {'Title': '26', 'Section': '7653', 'headtext': ' Shipments from the United States', 'cleanpath': '/uscode/text/26/7653'}, {'Title': '26', 'Section': '7805', 'headtext': ' Rules and regulations', 'cleanpath': '/uscode/text/26/7805'}], 'Statutes at Large': [], 'Public Laws': [], 'Presidential Documents': []}