[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70.1]

[Page 229-230]
 
            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.


    (a) The regulations in Subparts C, D, and E of this part set forth 
the procedural and administrative rules of the Alcohol and Tobacco Tax 
and Trade Bureau 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 TTB 
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 230]]

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duties paid on distilled spirits, wines, and beer, previously withdrawn, 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, as amended by T.D. TTB-44, 71 
FR 16958, Apr. 4, 2006]