Additions to the Tax, Additional Amounts, and Assessable Penalties

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  5. Procedures and Practices
  6. Procedure and Administration
  7. Collection of Excise and Special (Occupational) Tax
  8. Additions to the Tax, Additional Amounts, and Assessable Penalties

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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.