Browse Federal regulations
Read the original sections, or search by topic.
- 27 CFR 70.265 · Credits or refunds after period of limitation.
- 27 CFR 70.266 · Credit against barred liability.
- 27 CFR 70.271 · Procedure in the case of transferred assets.
- 27 CFR 70.281 · Form of bond and security required.
- 27 CFR 70.282 · Single bond in lieu of multiple bonds.
- 27 CFR 70.301 · Reproduction of returns and other documents.
- 27 CFR 70.302 · Fees and costs for witnesses.
- 27 CFR 70.303 · Rules and regulations.
- 27 CFR 70.304 · Place for filing documents other than returns.
- 27 CFR 70.305 · Timely mailing treated as timely filing.
- 27 CFR 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.
- 27 CFR 70.311 · Authority for establishment, alteration, and distribution of stamps, marks, or labels.
- 27 CFR 70.321 · Registration of persons paying a special tax.
- 27 CFR 70.331 · Fraudulent returns, statements, or other documents.
- 27 CFR 70.332 · Unauthorized use or sale of stamps.
- 27 CFR 70.333 · Offenses by officers and employees of the United States.
- 27 CFR 70.411 · Imposition of taxes, qualification requirements, and regulations.
- 27 CFR 70.412 · Excise taxes.
- 27 CFR 70.413 · Claims.
- 27 CFR 70.414 · Preparation and filing of claims.
- 27 CFR 70.415 · Offers in compromise.
- 27 CFR 70.416 · Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act.
- 27 CFR 70.417 · Rulings.
- 27 CFR 70.418 · Conferences.
- 27 CFR 70.419 · Representatives.
- 27 CFR 70.420 · Forms.
- 27 CFR 70.421 · Alcohol dealer registration.
- 27 CFR 70.422 · Registration of manufacturers of nonbeverage products.
- 27 CFR 70.431 · Imposition of taxes; regulations.
- 27 CFR 70.432 · Qualification and bonding requirements.
- 27 CFR 70.433 · Collection of taxes.
- 27 CFR 70.434 · Assessments.
- 27 CFR 70.435 · Claims.
- 27 CFR 70.436 · Offers in compromise.
- 27 CFR 70.437 · Rulings.
- 27 CFR 70.438 · Forms.
- 27 CFR 70.441 · Applicable laws.
- 27 CFR 70.442 · Taxes relating to machine guns, destructive devices, and certain other firearms.
- 27 CFR 70.443 · Firearms and ammunition.
- 27 CFR 70.444 · Importation of arms, ammunition, and implements of war.
- 27 CFR 70.445 · Commerce in explosives.
- 27 CFR 70.446 · Rulings.
- 27 CFR 70.447 · Assessments.
- 27 CFR 70.448 · Claims.
- 27 CFR 70.449 · Offers in compromise.
- 27 CFR 70.450 · Seizure and forfeiture of personal property.
- 27 CFR 70.461 · Shipments to the United States.
- 27 CFR 70.462 · Shipments from the United States.
- 27 CFR 70.471 · Rulings.
- 27 CFR 70.481 · Agreements for payment of liability in installments.
- 27 CFR 70.482 · Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C.
- 27 CFR 70.483 · Offers in compromise of violations of Federal Alcohol Administration Act.
- 27 CFR 70.484 · Offers in compromise of forfeiture liabilities.
- 27 CFR 70.485 · Closing agreements.
- 27 CFR 70.486 · Managerial review.
- 27 CFR 70.501 · Meaning of terms.
- 27 CFR 70.502 · Applicability to certain credits or refunds.
- 27 CFR 70.503 · Ultimate burden.
- 27 CFR 70.504 · Conditions to allowance of credit or refund.
- 27 CFR 70.505 · Requirements on persons intending to file claim.
- 27 CFR 70.506 · Execution and filing of claim.
- 27 CFR 70.507 · Data to be shown in claim.
- 27 CFR 70.508 · Time for filing claim.
- 27 CFR 70.509 · Penalties.
- 27 CFR 70.601 · Meaning of terms.
- 27 CFR 70.602 · Circumstances under which payment may be made.
- 27 CFR 70.603 · Execution and filing of claim.
- 27 CFR 70.604 · Record of inventory to support claims.
- 27 CFR 70.605 · Claims relating to imported, domestic, and Virgin Islands liquors.
- 27 CFR 70.606 · Claimant to furnish proof.
- 27 CFR 70.607 · Supporting evidence.
- 27 CFR 70.608 · Action on claims.
- 27 CFR 70.609 · Supervision.
- 27 CFR 70.610 · Penalties.
- 27 CFR 70.701 · Rules and regulations.
- 27 CFR 70.702 · Forms and instructions.
- 27 CFR 70.801 · Publicity of information.
- 27 CFR 70.802 · Rules for disclosure of certain specified matters.
- 27 CFR 70.803 · Requests or demands for disclosure in testimony and in related matters.
- 27 CFR 71.1 · Scope of part.
- 27 CFR 71.2 · Liberal construction.
- 27 CFR 71.3 · Forms prescribed.
- 27 CFR 71.4 · Delegations of the Administrator.
- 27 CFR 71.5 · Meaning of terms.
- 27 CFR 71.25 · Communications and pleadings.
- 27 CFR 71.26 · Service on applicant or respondent.
- 27 CFR 71.27 · Service on the appropriate TTB officer or Administrator.
- 27 CFR 71.28 · Computation.
- 27 CFR 71.29 · Continuances and extensions.
- 27 CFR 71.30 · Personal representation.
- 27 CFR 71.31 · Attorneys and other representatives.
- 27 CFR 71.35 · Opportunity for compliance.
- 27 CFR 71.36 · General.
- 27 CFR 71.37 · Notice of contemplated action.
- 27 CFR 71.38 · Limitation on informal settlement.
- 27 CFR 71.45 · Basic permits.
- 27 CFR 71.46 · Suspension and revocation of tobacco permits.
- 27 CFR 71.48 · Operating permits and industrial use permits.
- 27 CFR 71.49 · Applications for basic permits.
- 27 CFR 71.49a · a Applications for operating permits and industrial use permits.