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

  1. Collection - General Provisions (§§ 70.51 - 70.52)
    1. § 70.51 Collection authority.
    2. § 70.52 Signature presumed authentic.
  2. Rule of Special Application (§ 70.131)
    1. § 70.131 Conditions to allowance.
  3. Limitations (§§ 70.221 - 70.266)
    1. § 70.221 Period of limitations upon assessment.
    2. § 70.222 Time return deemed filed for purposes of determining limitations.
    3. § 70.223 Exceptions to general period of limitations on assessment and collection.
    4. § 70.224 Collection after assessment.
    5. § 70.225 Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
    6. § 70.226 Suspension of running of period of limitation; taxpayer outside of United States.
    7. § 70.227 Suspension of running of period of limitation; wrongful seizure of property of third party.
    8. § 70.231 Protection for certain interests even though notice filed.
    9. § 70.232 Protection for commercial transactions financing agreements.
    10. § 70.233 Protection for real property construction or improvement financing agreements.
    11. § 70.234 Protection for obligatory disbursement agreements.
    12. § 70.241 Property exempt from levy.
    13. § 70.242 Wages, salary and other income.
    14. § 70.243 Exempt amount.
    15. § 70.244 Payroll period.
    16. § 70.245 Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.
    17. § 70.251 Periods of limitation on suits by taxpayers.
    18. § 70.252 Periods of limitation on suits by the United States.
    19. § 70.253 Periods of limitation on suits by persons other than taxpayers.
    20. § 70.261 Period of limitation on filing claim.
    21. § 70.262 Limitations on allowance of credits and refunds.
    22. § 70.263 Special rules applicable in case of extension of time by agreement.
    23. § 70.264 Time return deemed filed and tax considered paid.
    24. § 70.265 Credits or refunds after period of limitation.
    25. § 70.266 Credit against barred liability.
    Limitations on Assessment and Collection Source: Sections 70.231 through 70.234 added by T.D. ATF-301, 55 FR 47642, Nov. 14, 1990, unless otherwise noted. Source: Sections 70.241 through 70.245 added by T.D. ATF-301, 55 FR 47646, Nov. 14, 1990, unless otherwise noted.
  4. General Provisions Relating to Stamps, Marks or Labels (§ 70.311)
    1. § 70.311 Authority for establishment, alteration, and distribution of stamps, marks, or labels.
  5. Crimes, Other Offenses and Forfeitures (§§ 70.331 - 70.333)
    1. § 70.331 Fraudulent returns, statements, or other documents.
    2. § 70.332 Unauthorized use or sale of stamps.
    3. § 70.333 Offenses by officers and employees of the United States.
    Source: Sections 70.331 through 70.333 added by T.D. ATF-301, 55 FR 47653, Nov. 14, 1990, unless otherwise noted.