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Federal regulations · Through 2026-08-25 · Newer source version available

27 CFR 70.95: Scope.

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Where this section sits in the code
  1. Title 27—Alcohol, Tobacco Products and Firearms
  2. CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER F—PROCEDURES AND PRACTICES
  4. PART 70—PROCEDURE AND ADMINISTRATION
  5. Subpart D—Collection of Excise and Special (Occupational) Tax

For purposes of the administration of excise taxes by the Alcohol and Tobacco Tax and Trade Bureau in accordance with Title 26 of the United States Code, the penalties prescribed in §§ 70.96 through 70.107 shall apply.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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