GroundRules
27 CFR 70.447: Assessments.
Where this section sits in the code
- Title 27—Alcohol, Tobacco Products and Firearms
- CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURES AND PRACTICES
- PART 70—PROCEDURE AND ADMINISTRATION
- Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives
Where the evidence disclosed by investigation establishes that additional or delinquent tax liability has been incurred and not paid, the appropriate TTB officer will list the tax as an assessment. Notification and demand for payment of assessed taxes will be issued to the taxpayer by the appropriate TTB officer.
Collected 2026-08-27T02:25:11Z. Source file · JSON