[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR275.60]

[Page 61]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                          TREASURY (CONTINUED)
 
PART 275--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents
 
                            Subpart D--Taxes
 
Sec. 275.60  Assessment.

    Whenever any person required by law to pay internal revenue tax on 
tobacco products or cigarette papers or tubes fails to pay such tax, the 
tax shall be ascertained and assessed against such person, subject to 
the limitations prescribed in 26 U.S.C. 6501. The tax so assessed shall 
be in addition to the penalties imposed by law for failure to pay such 
tax when required. Except in cases where delay may jeopardize collection 
of the tax, or where the amount is nominal or the result of an evident 
mathematical error, no such assessment shall be made until and after 
notice has been afforded such person to show cause against assessment. 
The person will be allowed 45 days from the date of such notice to show 
cause, in writing, against such assessment.

(72 Stat. 1417; 26 U.S.C. 5703)

[T.D. 6871, 31 FR 41, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. 
ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 
1986]

                      Customs' Collection of Taxes