GroundRules
27 CFR 70.73: Supplemental 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 D—Collection of Excise and Special (Occupational) Tax
If any assessment is incomplete or incorrect in any material respect, the appropriate TTB officer, subject to the applicable period of limitation, may make a supplemental assessment for the purpose of correcting or completing the original assessment.
Collected 2026-08-27T02:25:11Z. Source file · JSON