Code of Federal Regulations > Title 27 > Chapter I > Part 70 > Subpart E - Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

PROVISIONS RELATING TO DISTILLED SPIRITS, WINES, AND BEER

§ 70.411 - Imposition of taxes, qualification requirements, and regulations.

§ 70.412 - Excise taxes.

§ 70.413 - Claims.

§ 70.414 - Preparation and filing of claims.

§ 70.415 - Offers in compromise.

§ 70.416 - Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act.

§ 70.417 - Rulings.

§ 70.418 - Conferences.

§ 70.419 - Representatives.

§ 70.420 - Forms.

§ 70.421 - Alcohol dealer registration.

§ 70.422 - Registration of manufacturers of nonbeverage products.

PROVISIONS RELATING TO TOBACCO PRODUCTS, AND CIGARETTE PAPERS AND TUBES

§ 70.431 - Imposition of taxes; regulations.

§ 70.432 - Qualification and bonding requirements.

§ 70.433 - Collection of taxes.

§ 70.434 - Assessments.

§ 70.435 - Claims.

§ 70.436 - Offers in compromise.

§ 70.437 - Rulings.

§ 70.438 - Forms.

PROVISIONS RELATING TO FIREARMS, SHELLS AND CARTRIDGES, AND EXPLOSIVES

§ 70.441 - Applicable laws.

§ 70.442 - Taxes relating to machine guns, destructive devices, and certain other firearms.

§ 70.443 - Firearms and ammunition.

§ 70.444 - Importation of arms, ammunition, and implements of war.

§ 70.445 - Commerce in explosives.

§ 70.446 - Rulings.

§ 70.447 - Assessments.

§ 70.448 - Claims.

§ 70.449 - Offers in compromise.

SEIZED PROPERTY

§ 70.450 - Seizure and forfeiture of personal property.

POSSESSIONS

§ 70.461 - Shipments to the United States.

§ 70.462 - Shipments from the United States.

RULINGS

§ 70.471 - Rulings.

ADMINISTRATIVE REMEDIES

§ 70.481 - Agreements for payment of liability in installments.

§ 70.482 - Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C.

§ 70.483 - Offers in compromise of violations of Federal Alcohol Administration Act.

§ 70.484 - Offers in compromise of forfeiture liabilities.

§ 70.485 - Closing agreements.

§ 70.486 - Managerial review.