[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: 27CFR70.73]

[Page 244]
 
            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 D_Collection of Excise and Special (Occupational) Tax
 
Sec.  70.73  Supplemental assessments.

    If any assessment is incomplete or incorrect in any material 
respect, the appropriate TTB officer, subject to the applicable period 
of limitation, may make a supplemental assessment for the purpose of 
correcting or completing the original assessment.

(26 U.S.C. 6204)

[T.D. ATF-301, 55 FR 47612, Nov. 14, 1990]