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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 202
    Seizure of Property for Collection of Taxes

Subjgrp 202. Seizure of Property for Collection of Taxes

  • § 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.
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