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- 27 CFR 70.64 · Receipt for taxes.
- 27 CFR 70.65 · Use of commercial banks.
- 27 CFR 70.71 · Assessment authority.
- 27 CFR 70.72 · Method of assessment.
- 27 CFR 70.73 · Supplemental assessments.
- 27 CFR 70.74 · Request for prompt assessment.
- 27 CFR 70.75 · Jeopardy assessment of alcohol, tobacco, and firearms taxes.
- 27 CFR 70.76 · Stay of collection of jeopardy assessment; bond to stay collection.
- 27 CFR 70.77 · Collection of jeopardy assessment; stay of sale of seized property pending court decision.
- 27 CFR 70.81 · Notice and demand for tax.
- 27 CFR 70.82 · Payment on notice and demand.
- 27 CFR 70.90 · Interest on underpayments.
- 27 CFR 70.91 · Interest on erroneous refund recoverable by suit.
- 27 CFR 70.92 · Interest on overpayments.
- 27 CFR 70.93 · Interest rate.
- 27 CFR 70.94 · Interest compounded daily.
- 27 CFR 70.95 · Scope.
- 27 CFR 70.96 · Failure to file tax return or to pay tax.
- 27 CFR 70.97 · Failure to pay tax.
- 27 CFR 70.98 · Penalty for underpayment of deposits.
- 27 CFR 70.100 · Penalty for fraudulently claiming drawback.
- 27 CFR 70.101 · Bad checks.
- 27 CFR 70.102 · Coordination with title 11.
- 27 CFR 70.103 · Failure to pay tax.
- 27 CFR 70.111 · Rules for application of assessable penalties.
- 27 CFR 70.112 · Failure to collect and pay over tax, or attempt to evade or defeat tax.
- 27 CFR 70.113 · Penalty for failure to supply taxpayer identification number.
- 27 CFR 70.114 · Penalties for aiding and abetting understatement of tax liability.
- 27 CFR 70.121 · Amounts treated as overpayments.
- 27 CFR 70.122 · Authority to make credits or refunds.
- 27 CFR 70.123 · Claims for credit or refund.
- 27 CFR 70.124 · Payments in excess of amounts shown on return.
- 27 CFR 70.125 · Abatements.
- 27 CFR 70.126 · Date of allowance of refund or credit.
- 27 CFR 70.127 · Overpayment of installment.
- 27 CFR 70.131 · Conditions to allowance.
- 27 CFR 70.141 · Lien for taxes.
- 27 CFR 70.142 · Scope of definitions.
- 27 CFR 70.143 · Definitions.
- 27 CFR 70.144 · Special rules.
- 27 CFR 70.145 · Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
- 27 CFR 70.146 · 45-day period for making disbursements.
- 27 CFR 70.147 · Priority of interest and expenses.
- 27 CFR 70.148 · Place for filing notice; form.
- 27 CFR 70.149 · Refiling of notice of tax lien.
- 27 CFR 70.150 · Release of lien or discharge of property.
- 27 CFR 70.151 · Administrative appeal of the erroneous filing of notice of Federal tax lien.
- 27 CFR 70.161 · Levy and distraint.
- 27 CFR 70.162 · Levy and distraint on salary and wages.
- 27 CFR 70.163 · Surrender of property subject to levy.
- 27 CFR 70.164 · Surrender of property subject to levy in the case of life insurance and endowment contracts.
- 27 CFR 70.165 · Production of books.
- 27 CFR 70.167 · Authority to release levy and return property.
- 27 CFR 70.168 · Redemption of property.
- 27 CFR 70.169 · Expense of levy and sale.
- 27 CFR 70.170 · Application of proceeds of levy.
- 27 CFR 70.181 · Disposition of seized property.
- 27 CFR 70.182 · Disposition of personal property acquired by the United States.
- 27 CFR 70.183 · Administration and disposition of real estate acquired by the United States.
- 27 CFR 70.184 · Disposition of perishable goods.
- 27 CFR 70.185 · Certificate of sale; deed of real property.
- 27 CFR 70.186 · Legal effect of certificate of sale of personal property and deed of real property.
- 27 CFR 70.187 · Records of sale.
- 27 CFR 70.188 · Expense of levy and sale.
- 27 CFR 70.191 · Authorization.
- 27 CFR 70.192 · Action to enforce lien or to subject property to payment of tax.
- 27 CFR 70.193 · Disposition of judgments and moneys recovered.
- 27 CFR 70.202 · Intervention.
- 27 CFR 70.203 · Discharge of liens; scope and application; judicial proceedings.
- 27 CFR 70.204 · Discharge of liens; nonjudicial sales.
- 27 CFR 70.205 · Discharge of liens; special rules.
- 27 CFR 70.206 · Discharge of liens; redemption by United States.
- 27 CFR 70.207 · Civil actions by persons other than taxpayers.
- 27 CFR 70.208 · Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.
- 27 CFR 70.209 · Review of jeopardy assessment or levy procedures; administrative review.
- 27 CFR 70.210 · Review of jeopardy assessment or levy procedures; judicial action.
- 27 CFR 70.213 · Repayments to officers or employees.
- 27 CFR 70.221 · Period of limitations upon assessment.
- 27 CFR 70.222 · Time return deemed filed for purposes of determining limitations.
- 27 CFR 70.223 · Exceptions to general period of limitations on assessment and collection.
- 27 CFR 70.224 · Collection after assessment.
- 27 CFR 70.225 · Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
- 27 CFR 70.226 · Suspension of running of period of limitation; taxpayer outside of United States.
- 27 CFR 70.227 · Suspension of running of period of limitation; wrongful seizure of property of third party.
- 27 CFR 70.231 · Protection for certain interests even though notice filed.
- 27 CFR 70.232 · Protection for commercial transactions financing agreements.
- 27 CFR 70.233 · Protection for real property construction or improvement financing agreements.
- 27 CFR 70.234 · Protection for obligatory disbursement agreements.
- 27 CFR 70.241 · Property exempt from levy.
- 27 CFR 70.242 · Wages, salary and other income.
- 27 CFR 70.243 · Exempt amount.
- 27 CFR 70.244 · Payroll period.
- 27 CFR 70.245 · Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.
- 27 CFR 70.251 · Periods of limitation on suits by taxpayers.
- 27 CFR 70.252 · Periods of limitation on suits by the United States.
- 27 CFR 70.253 · Periods of limitation on suits by persons other than taxpayers.
- 27 CFR 70.261 · Period of limitation on filing claim.
- 27 CFR 70.262 · Limitations on allowance of credits and refunds.
- 27 CFR 70.263 · Special rules applicable in case of extension of time by agreement.
- 27 CFR 70.264 · Time return deemed filed and tax considered paid.