Seizure of Property for Collection of Taxes

  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. Seizure of Property for Collection of Taxes

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Section
70.161

Levy and distraint.

Section
70.162

Levy and distraint on salary and wages.

Section
70.163

Surrender of property subject to levy.

Section
70.164

Surrender of property subject to levy in the case of life insurance and endowment contracts.

Section
70.165

Production of books.

Section
70.167

Authority to release levy and return property.

Section
70.168

Redemption of property.

Section
70.169

Expense of levy and sale.

Section
70.170

Application of proceeds of levy.