{"data":{"id":"us/27-cfr-70.95","jurisdiction":"us","citation":"27 CFR 70.95","heading":"Scope.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"a894bc3519f06614189d0c8d7c67e35fb9bf45f690f2f6b8f8368184633e9b97","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.94","next":"us/27-cfr-70.96"},"notice":"GroundRules: Original legal text. Not legal advice."}