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Collection of Excise and Special (Occupational) Tax
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
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Collection - General Provisions
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Receipt of Payment
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Assessment
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Notice and Demand
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Interest
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Additions to the Tax, Additional Amounts, and Assessable Penalties
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Abatements, Credits and Refunds
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Rule of Special Application
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Lien for Taxes
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Seizure of Property for Collection of Taxes
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Disposition of Property
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Judicial Proceedings
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Limitations
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Transferees
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Bonds
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Miscellaneous Provisions
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General Provisions Relating to Stamps, Marks or Labels
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Registration
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Crimes, Other Offenses and Forfeitures