[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70.1]

[Page 1040-1044]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 70_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                             Subpart A_Scope
 
Sec. 70.1  General.




                             Subpart A_Scope

Sec.
70.1 General.
70.2 Forms prescribed.
70.3 Delegations of the Director.

                          Subpart B_Definitions

70.11 Meaning of terms.

        Subpart C_Discovery of Liability and Enforcement of Laws

                       Examination and Inspection

70.21 Canvass of regions for taxable persons and objects.
70.22 Examination of books and witnesses.
70.23 Service of summonses.
70.24 Enforcement of summonses.
70.25 Special procedures for third-party summonses.
70.26 Third-party recordkeepers.
70.27 Right to intervene; right to institute a proceeding to quash.
70.28 Summonses excepted from 26 U.S.C. 7609 procedures.
70.29 Suspension of statutes of limitation.
70.30 Time and place of examination.
70.31 Entry of premises for examination of taxable objects.
70.32 Examination of records and objects.
70.33 Authority of enforcement officers of the Bureau.
70.34 Listing by appropriate ATF officers of taxable objects owned by 
          nonresidents.

                        General Powers and Duties

70.40 Authority to administer oaths and certify.
70.41 Rewards for information relating to violations of tax laws 
          administered by the Bureau.
70.42 Returns prepared or executed by appropriate ATF officers.

      Subpart D_Collection of Excise and Special (Occupational) Tax

                     Collection--General Provisions

70.51 Collection authority.
70.52 Signature presumed authentic.

                           Receipt of Payment

70.61 Payment by check or money order.
70.62 Fractional parts of a cent.
70.63 Computations on returns or other documents.
70.64 Receipt for taxes.
70.65 Use of commercial banks.

                               Assessment

70.71 Assessment authority.
70.72 Method of assessment.
70.73 Supplemental assessments.
70.74 Request for prompt assessment.
70.75 Jeopardy assessment of alcohol, tobacco, and firearms taxes.
70.76 Stay of collection of jeopardy assessment; bond to stay 
          collection.
70.77 Collection of jeopardy assessment; stay of sale of seized property 
          pending court decision.

                            Notice and Demand

70.81 Notice and demand for tax.
70.82 Payment on notice and demand.

                                Interest

70.90 Interest on underpayments.
70.91 Interest on erroneous refund recoverable by suit.
70.92 Interest on overpayments.
70.93 Interest rate.
70.94 Interest compounded daily.

   Additions to the Tax, Additional Amounts, and Assessable Penalties

               Additions to the Tax and Additional Amounts

70.95 Scope.
70.96 Failure to file tax return or to pay tax.
70.97 Failure to pay tax.
70.98 Penalty for underpayment of deposits.
70.100 Penalty for fraudulently claiming drawback.
70.101 Bad checks.
70.102 Coordination with title 11.
70.103 Failure to pay tax.

                          Assessable Penalties

70.111 Rules for application of assessable penalties.
70.112 Failure to collect and pay over tax, or attempt to evade or 
          defeat tax.
70.113 Penalty for failure to supply taxpayer identification number.
70.114 Penalties for aiding and abetting understatement of tax 
          liability.

                     Abatements, Credits and Refunds

                          Procedure in General

70.121 Amounts treated as overpayments.
70.122 Authority to make credits or refunds.
70.123 Claims for credit or refund.
70.124 Payments in excess of amounts shown on return.
70.125 Abatements.

[[Page 1041]]

70.126 Date of allowance of refund or credit.
70.127 Overpayment of installment.

                       Rule of Special Application

70.131 Conditions to allowance.

                             Lien for Taxes

70.141 Lien for taxes.
70.142 Scope of definitions.
70.143 Definitions.
70.144 Special rules.
70.145 Purchasers, holders of security interests, mechanic's lienors, 
          and judgment lien creditors.
70.146 45-day period for making disbursements.
70.147 Priority of interest and expenses.
70.148 Place for filing notice; form.
70.149 Refiling of notice of tax lien.
70.150 Release of lien or discharge of property.
70.151 Administrative appeal of the erroneous filing of notice of 
          Federal tax lien.

               Seizure of Property for Collection of Taxes

70.161 Levy and distraint.
70.162 Levy and distraint on salary and wages.
70.163 Surrender of property subject to levy.
70.164 Surrender of property subject to levy in the case of life 
          insurance and endowment contracts.
70.165 Production of books.
70.167 Authority to release levy and return property.
70.168 Redemption of property.
70.169 Expense of levy and sale.
70.170 Application of proceeds of levy.

                         Disposition of Property

70.181 Disposition of seized property.
70.182 Disposition of personal property acquired by the United States.
70.183 Administration and disposition of real estate acquired by the 
          United States.
70.184 Disposition of perishable goods.
70.185 Certificate of sale; deed of real property.
70.186 Legal effect of certificate of sale of personal property and deed 
          of real property.
70.187 Records of sale.
70.188 Expense of levy and sale.

                          Judicial Proceedings

                    Civil Action by the United States

70.191 Authorization.
70.192 Action to enforce lien or to subject property to payment of tax.
70.193 Disposition of judgments and moneys recovered.

               Proceedings by Taxpayers and Third Parties

70.202 Intervention.
70.203 Discharge of liens; scope and application; judicial proceedings.
70.204 Discharge of liens; nonjudicial sales.
70.205 Discharge of liens; special rules.
70.206 Discharge of liens; redemption by United States.
70.207 Civil actions by persons other than taxpayers.
70.208 Review of jeopardy assessment or jeopardy levy procedures; 
          information to taxpayer.
70.209 Review of jeopardy assessment or levy procedures; administrative 
          review.
70.210 Review of jeopardy assessment or levy procedures; judicial 
          action.
70.213 Repayments to officers or employees.

                               Limitations

                Limitations on Assessment and Collection

70.221 Period of limitations upon assessment.
70.222 Time return deemed filed for purposes of determining limitations.
70.223 Exceptions to general period of limitations on assessment and 
          collection.
70.224 Collection after assessment.
70.225 Suspension of running of period of limitation; assets of taxpayer 
          in control or custody of court.
70.226 Suspension of running of period of limitation; taxpayer outside 
          of United States.
70.227 Suspension of running of period of limitation; wrongful seizure 
          of property of third party.

                          Limitations on Liens

70.231 Protection for certain interests even though notice filed.
70.232 Protection for commercial transactions financing agreements.
70.233 Protection for real property construction or improvement 
          financing agreements.
70.234 Protection for obligatory disbursement agreements.

                          Limitations on Levies

70.241 Property exempt from levy.
70.242 Wages, salary and other income.
70.243 Exempt amount.
70.244 Payroll period.
70.245 Computation of exempt amount and payment of amounts not exempt 
          from levy to the Chief, Tax Processing Center.

              Periods of Limitation in Judicial Proceedings

70.251 Periods of limitation on suits by taxpayers.
70.252 Periods of limitation on suits by the United States.
70.253 Periods of limitation on suits by persons other than taxpayers.

[[Page 1042]]

                     Limitations on Credit or Refund

70.261 Period of limitation on filing claim.
70.262 Limitations on allowance of credits and refunds.
70.263 Special rules applicable in case of extension of time by 
          agreement.
70.264 Time return deemed filed and tax considered paid.
70.265 Credits or refunds after period of limitation.
70.266 Credit against barred liability.

                               Transferees

70.271 Procedure in the case of transferred assets.

                                  Bonds

70.281 Form of bond and security required.
70.282 Single bond in lieu of multiple bonds.

                        Miscellaneous Provisions

70.301 Reproduction of returns and other documents.
70.302 Fees and costs for witnesses.
70.303 Rules and regulations.
70.304 Place for filing documents other than returns.
70.305 Timely mailing treated as timely filing.
70.306 Time for performance of acts other than payment of tax or filing 
          of any return where last day falls on Saturday, Sunday, or 
          legal holiday.

         General Provisions Relating to Stamps, Marks or Labels

70.311 Authority for establishment, alteration and distribution of 
          stamps, marks, or labels.

                              Registration

70.321 Registration of persons paying a special tax.

                 Crimes, Other Offenses, and Forfeitures

70.331 Fraudulent returns, statements, or other documents.
70.332 Unauthorized use or sale of stamps.
70.333 Offenses by officers and employees of the United States.

 Subpart E_Procedural Rules Relating to Alcohol, Tobacco, Firearms, and 
                               Explosives

        Provisions Relating to Distilled Spirits, Wines, and Beer

70.411 Imposition of taxes, qualification requirements, and regulations.
70.412 Excise taxes.
70.413 Claims.
70.414 Preparation and filing of claims.
70.415 Offers in compromise.
70.416 Application for approval of interlocking directors and officers 
          under section 8 of the Federal Alcohol Administration Act.
70.417 Rulings.
70.418 Conferences.
70.419 Representatives.
70.420 Forms.

 Provisions Relating to Tobacco Products, and Cigarette Papers and Tubes

70.431 Imposition of taxes; regulations.
70.432 Qualification and bonding requirements.
70.433 Collection of taxes.
70.434 Assessments.
70.435 Claims.
70.436 Offers in compromise.
70.437 Rulings.
70.438 Forms.

 Provisions Relating to Firearms, Shells and Cartridges, and Explosives

70.441 Applicable laws.
70.442 Taxes relating to machine guns, destructive devices, and certain 
          other firearms.
70.443 Firearms and ammunition.
70.444 Importation of arms, ammunition, and implements of war.
70.445 Commerce in explosives.
70.446 Rulings.
70.447 Assessments.
70.448 Claims.
70.449 Offers in compromise.

                             Seized Property

70.450 Seizure and forfeiture of personal property.

                               Possessions

70.461 Shipments to the United States.
70.462 Shipments from the United States.

                                 Rulings

70.471 Rulings.

                         Administrative Remedies

70.481 Agreements for payment of liability in installments.
70.482 Offers in compromise of liabilities (other than forfeiture) under 
          26 U.S.C.
70.483 Offers in compromise of violations of Federal Alcohol 
          Administration Act.
70.484 Offers in compromise of forfeiture liabilities.
70.485 Closing agreements.

[[Page 1043]]

70.486 Managerial review.

Subpart F_Application of Section 6423, Internal Revenue Code of 1954, as 
  Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and 
                                  Beer

                                 General

70.501 Meaning of terms.
70.502 Applicability to certain credits or refunds.
70.503 Ultimate burden.
70.504 Conditions to allowance of credit or refund.
70.505 Requirements on persons intending to file claim.

                             Claim Procedure

70.506 Execution and filing of claim.
70.507 Data to be shown in claim.
70.508 Time for filing claim.

                                Penalties

70.509 Penalties.

   Subpart G_Losses Resulting From Disaster, Vandalism, or Malicious 
                                Mischief

                               Definitions

70.601 Meaning of terms.

                                Payments

70.602 Circumstances under which payment may be made.

                            Claims Procedures

70.603 Execution and filing of claims.
70.604 Record of inventory to support claims.
70.605 Claims relating to imported, domestic, and Virgin Islands 
          liquors.
70.606 Claimant to furnish proof.
70.607 Supporting evidence.
70.608 Action on claims.

                         Destruction of Liquors

70.609 Supervision.

                                Penalties

70.610 Penalties.

                 Subpart H_Rules, Regulations and Forms

70.701 Rules and regulations.
70.702 Forms and instructions.

                          Subpart I_Disclosure

70.801 Publicity of information.
70.802 Rules for disclosure of certain specified matters.
70.803 Requests or demands for disclosure in testimony and in related 
          matters.

    Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5146, 5203, 
5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 
6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 
6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-6404, 6407, 6416, 6423, 
6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 
6653, 6656-6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 
7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 
7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 
7601-7606, 7608-7610, 7622, 7623, 7653, 7805.

    Source: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise 
noted.

    Editorial Note: Nomenclature changes to part 70 appear by T.D. ATF-
450, 66 FR 29022-29030, May 29, 2001.



    (a) The regulations in Subparts C, D, and E of this part set forth 
the procedural and administrative rules of the Bureau of Alcohol, 
Tobacco and Firearms for:
    (1) The issuance and enforcement of summonses, examination of books 
of account and witnesses, administration of oaths, entry of premises for 
examination of taxable objects, granting of rewards for information, 
canvass of regions for taxable objects and persons, and authority of ATF 
officers.
    (2) The use of commercial banks for payment of excise taxes imposed 
by 26 U.S.C. Subtitles E and F.
    (3) The preparing or executing of returns; deposits; payment on 
notice and demand; assessment; abatements, credits and refunds; 
limitations on assessment; limitations on credit or refund; periods of 
limitation in judicial proceedings; interest; additions to tax, 
additional amounts, and assessable penalties; enforced collection 
activities; authority for establishment, alteration, and distribution of 
stamps, marks, or labels; jeopardy assessment of alcohol, tobacco, and 
firearms taxes, and registration of persons paying a special tax.
    (4) Distilled spirits, wines, beer, tobacco products, cigarette 
papers and tubes, firearms, ammunition, and explosives.
    (b) The regulations in Subpart F of this part relate to the 
limitations imposed by 26 U.S.C. 6423, on the refund or

[[Page 1044]]

credit of tax paid or collected in respect to any article of a kind 
subject to a tax imposed by Part I, Subchapter A of Chapter 51, I.R.C., 
or by any corresponding provision of prior internal revenue laws.
    (c) The regulations in Subpart G of this part implement 26 U.S.C. 
5064, which permits payments to be made by the United States for amounts 
equal to the internal revenue taxes paid or determined and customs 
duties paid on distilled spirits, wines, and beer, previously withdrawn, 
that were lost, made unmarketable, or condemned by a duly authorized 
official as a result of disaster, vandalism, or malicious mischief. This 
subpart applies to disasters or other specified causes of loss, 
occurring on or after February 1, 1979. This subpart does not apply to 
distilled spirits, wines, and beer manufactured in Puerto Rico and 
brought into the United States.

[T.D. ATF-376, 61 FR 31031, June 19, 1996]