Subpart D. Subpart D—Collection of Excise and Special (Occupational) Tax

• Collection—General Provisions

  • SECTION § 70.51 - Collection authority.
  • SECTION § 70.52 - Signature presumed authentic.

• Receipt of Payment

  • SECTION § 70.61 - Payment by check or money order.
  • SECTION § 70.62 - Fractional parts of a cent.
  • SECTION § 70.63 - Computations on returns or other documents.
  • SECTION § 70.64 - Receipt for taxes.
  • SECTION § 70.65 - Use of commercial banks.

• Assessment

  • SECTION § 70.71 - Assessment authority.
  • SECTION § 70.72 - Method of assessment.
  • SECTION § 70.73 - Supplemental assessments.
  • SECTION § 70.74 - Request for prompt assessment.
  • SECTION § 70.75 - Jeopardy assessment of alcohol, tobacco, and firearms taxes.
  • SECTION § 70.76 - Stay of collection of jeopardy assessment; bond to stay collection.
  • SECTION § 70.77 - Collection of jeopardy assessment; stay of sale of seized property pending court decision.

• Notice and Demand

  • SECTION § 70.81 - Notice and demand for tax.
  • SECTION § 70.82 - Payment on notice and demand.

• Interest

  • SECTION § 70.90 - Interest on underpayments.
  • SECTION § 70.91 - Interest on erroneous refund recoverable by suit.
  • SECTION § 70.92 - Interest on overpayments.
  • SECTION § 70.93 - Interest rate.
  • SECTION § 70.94 - Interest compounded daily.

• Additions to the Tax, Additional Amounts, and Assessable Penalties

  • SECTION § 70.95 - Scope.
  • SECTION § 70.96 - Failure to file tax return or to pay tax.
  • SECTION § 70.97 - Failure to pay tax.
  • SECTION § 70.98 - Penalty for underpayment of deposits.
  • SECTION § 70.100 - Penalty for fraudulently claiming drawback.
  • SECTION § 70.101 - Bad checks.
  • SECTION § 70.102 - Coordination with title 11.
  • SECTION § 70.103 - Failure to pay tax.
  • SECTION § 70.111 - Rules for application of assessable penalties.
  • SECTION § 70.112 - Failure to collect and pay over tax, or attempt to evade or defeat tax.
  • SECTION § 70.113 - Penalty for failure to supply taxpayer identification number.
  • SECTION § 70.114 - Penalties for aiding and abetting understatement of tax liability.

• Abatements, Credits and Refunds

  • SECTION § 70.121 - Amounts treated as overpayments.
  • SECTION § 70.122 - Authority to make credits or refunds.
  • SECTION § 70.123 - Claims for credit or refund.
  • SECTION § 70.124 - Payments in excess of amounts shown on return.
  • SECTION § 70.125 - Abatements.
  • SECTION § 70.126 - Date of allowance of refund or credit.
  • SECTION § 70.127 - Overpayment of installment.

• Rule of Special Application

  • SECTION § 70.131 - Conditions to allowance.

• Lien for Taxes

  • SECTION § 70.141 - Lien for taxes.
  • SECTION § 70.142 - Scope of definitions.
  • SECTION § 70.143 - Definitions.
  • SECTION § 70.144 - Special rules.
  • SECTION § 70.145 - Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
  • SECTION § 70.146 - 45-day period for making disbursements.
  • SECTION § 70.147 - Priority of interest and expenses.
  • SECTION § 70.148 - Place for filing notice; form.
  • SECTION § 70.149 - Refiling of notice of tax lien.
  • SECTION § 70.150 - Release of lien or discharge of property.
  • SECTION § 70.151 - Administrative appeal of the erroneous filing of notice of Federal tax lien.

• Seizure of Property for Collection of Taxes

  • SECTION § 70.161 - Levy and distraint.
  • SECTION § 70.162 - Levy and distraint on salary and wages.
  • SECTION § 70.163 - Surrender of property subject to levy.
  • SECTION § 70.164 - Surrender of property subject to levy in the case of life insurance and endowment contracts.
  • SECTION § 70.165 - Production of books.
  • SECTION § 70.167 - Authority to release levy and return property.
  • SECTION § 70.168 - Redemption of property.
  • SECTION § 70.169 - Expense of levy and sale.
  • SECTION § 70.170 - Application of proceeds of levy.

• Disposition of Property

  • SECTION § 70.181 - Disposition of seized property.
  • SECTION § 70.182 - Disposition of personal property acquired by the United States.
  • SECTION § 70.183 - Administration and disposition of real estate acquired by the United States.
  • SECTION § 70.184 - Disposition of perishable goods.
  • SECTION § 70.185 - Certificate of sale; deed of real property.
  • SECTION § 70.186 - Legal effect of certificate of sale of personal property and deed of real property.
  • SECTION § 70.187 - Records of sale.
  • SECTION § 70.188 - Expense of levy and sale.

• Judicial Proceedings

  • SECTION § 70.191 - Authorization.
  • SECTION § 70.192 - Action to enforce lien or to subject property to payment of tax.
  • SECTION § 70.193 - Disposition of judgments and moneys recovered.
  • SECTION § 70.202 - Intervention.
  • SECTION § 70.203 - Discharge of liens; scope and application; judicial proceedings.
  • SECTION § 70.204 - Discharge of liens; nonjudicial sales.
  • SECTION § 70.205 - Discharge of liens; special rules.
  • SECTION § 70.206 - Discharge of liens; redemption by United States.
  • SECTION § 70.207 - Civil actions by persons other than taxpayers.
  • SECTION § 70.208 - Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.
  • SECTION § 70.209 - Review of jeopardy assessment or levy procedures; administrative review.
  • SECTION § 70.210 - Review of jeopardy assessment or levy procedures; judicial action.
  • SECTION § 70.213 - Repayments to officers or employees.

• Limitations

  • SECTION § 70.252 - Periods of limitation on suits by the United States.
  • SECTION § 70.253 - Periods of limitation on suits by persons other than taxpayers.
  • SECTION § 70.261 - Period of limitation on filing claim.
  • SECTION § 70.262 - Limitations on allowance of credits and refunds.
  • SECTION § 70.263 - Special rules applicable in case of extension of time by agreement.
  • SECTION § 70.264 - Time return deemed filed and tax considered paid.
  • SECTION § 70.265 - Credits or refunds after period of limitation.
  • SECTION § 70.266 - Credit against barred liability.
  • SECTION § 70.221 - Period of limitations upon assessment.
  • SECTION § 70.222 - Time return deemed filed for purposes of determining limitations.
  • SECTION § 70.223 - Exceptions to general period of limitations on assessment and collection.
  • SECTION § 70.224 - Collection after assessment.
  • SECTION § 70.225 - Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
  • SECTION § 70.226 - Suspension of running of period of limitation; taxpayer outside of United States.
  • SECTION § 70.227 - Suspension of running of period of limitation; wrongful seizure of property of third party.
  • SECTION § 70.231 - Protection for certain interests even though notice filed.
  • SECTION § 70.232 - Protection for commercial transactions financing agreements.
  • SECTION § 70.233 - Protection for real property construction or improvement financing agreements.
  • SECTION § 70.234 - Protection for obligatory disbursement agreements.
  • SECTION § 70.241 - Property exempt from levy.
  • SECTION § 70.242 - Wages, salary and other income.
  • SECTION § 70.243 - Exempt amount.
  • SECTION § 70.244 - Payroll period.
  • SECTION § 70.245 - Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.
  • SECTION § 70.251 - Periods of limitation on suits by taxpayers.

• Transferees

  • SECTION § 70.271 - Procedure in the case of transferred assets.

• Bonds

  • SECTION § 70.281 - Form of bond and security required.
  • SECTION § 70.282 - Single bond in lieu of multiple bonds.

• Miscellaneous Provisions

  • SECTION § 70.301 - Reproduction of returns and other documents.
  • SECTION § 70.302 - Fees and costs for witnesses.
  • SECTION § 70.303 - Rules and regulations.
  • SECTION § 70.304 - Place for filing documents other than returns.
  • SECTION § 70.305 - Timely mailing treated as timely filing.
  • SECTION § 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.

• General Provisions Relating to Stamps, Marks or Labels

  • SECTION § 70.311 - Authority for establishment, alteration, and distribution of stamps, marks, or labels.

• Registration

  • SECTION § 70.321 - Registration of persons paying a special tax.

• Crimes, Other Offenses and Forfeitures

  • SECTION § 70.331 - Fraudulent returns, statements, or other documents.
  • SECTION § 70.332 - Unauthorized use or sale of stamps.
  • SECTION § 70.333 - Offenses by officers and employees of the United States.