Govregs
U.S. Code Regulations Constitution Journal Apps
  1. Regulations
    All Titles
  2. title 27
    Alcohol, Tobacco Products and Firearms
  3. chapter I-i1
    CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 70
    PART 70—PROCEDURE AND ADMINISTRATION
  5. subpart D
    Subpart D—Collection of Excise and Special (Occupational) Tax
  6. subjgrp 201
    Lien for Taxes

Subjgrp 201. Lien for Taxes

  • § 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.
    © 2026 GovRegs
    • About
    • Disclaimer
    • Privacy