[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: 27CFR70.81]

[Page 246]
 
            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.  70.81  Notice and demand for tax.

    (a) General rule. Where it is not otherwise provided by provisions 
of 26 U.S.C. enforced and administered by the Bureau, the appropriate 
TTB officer shall, after the making of an assessment of a tax pursuant 
to Sec.  70.71 of this part, give notice to each person liable for the 
unpaid tax, stating the basis for the tax due, the amount of tax, 
interest, additional amounts, additions to the tax and assessable 
penalties, and demanding payment thereof. Such notice shall be given as 
soon as possible and within 60 days. However, the failure to give notice 
within 60 days does not invalidate the notice. Such notice shall be left 
at the dwelling or usual place of business of such person, or shall be 
sent by mail to such person's last known address.
    (b) Assessment prior to last date for payment. If any tax is 
assessed prior to the last date prescribed for payment of such tax, 
demand that such tax be paid will not be made before such last date, 
except where it is believed collection would be jeopardized by delay.

(26 U.S.C. 6303 and 7521)

[T.D. ATF-301, 55 FR 47613, Nov. 14, 1990]