U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 27Chapter IPart 70Subpart D - Subpart D—Collection of Excise and Special (Occupational) Tax

COLLECTION—GENERAL PROVISIONS
§ 70.51 - Collection authority.
§ 70.52 - Signature presumed authentic.

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

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

NOTICE AND DEMAND
§ 70.81 - Notice and demand for tax.
§ 70.82 - Payment on notice and demand.

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

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

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

RULE OF SPECIAL APPLICATION
§ 70.131 - Conditions to allowance.

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.

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.

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

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

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

TRANSFEREES
§ 70.271 - Procedure in the case of transferred assets.

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

MISCELLANEOUS PROVISIONS
§ 70.301 - Reproduction of returns and other documents.
§ 70.302 - Fees and costs for witnesses.
§ 70.303 - Rules and regulations.
§ 70.304 - Place for filing documents other than returns.
§ 70.305 - Timely mailing treated as timely filing.
§ 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
§ 70.311 - Authority for establishment, alteration, and distribution of stamps, marks, or labels.

REGISTRATION
§ 70.321 - Registration of persons paying a special tax.

CRIMES, OTHER OFFENSES AND FORFEITURES
§ 70.331 - Fraudulent returns, statements, or other documents.
§ 70.332 - Unauthorized use or sale of stamps.
§ 70.333 - Offenses by officers and employees of the United States.
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