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Miscellaneous Provisions
Law
CFR 27
Alcohol, Tobacco Products and Firearms
Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
Procedures and Practices
Procedure and Administration
Collection of Excise and Special (Occupational) Tax
Miscellaneous Provisions
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Section
70.301
Reproduction of returns and other documents.
Section
70.302
Fees and costs for witnesses.
Section
70.303
Rules and regulations.
Section
70.304
Place for filing documents other than returns.
Section
70.305
Timely mailing treated as timely filing.
Section
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.