27 CFR Part 70 - PROCEDURE AND ADMINISTRATION

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  1. Subpart A—Scope (§§ 70.1 - 70.3)
  2. Subpart B—Definitions (§ 70.11)
  3. Subpart C—Discovery of Liability and Enforcement of Laws (§§ 70.21 - 70.42)
  4. Subpart D—Collection of Excise and Special (Occupational) Tax (§§ 70.51 - 70.333)
  5. Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives (§§ 70.411 - 70.486)
  6. 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 (§§ 70.501 - 70.509)
  7. Subpart G—Losses Resulting From Disaster, Vandalism, or Malicious Mischief (§§ 70.601 - 70.610)
  8. Subpart H—Rules, Regulations and Forms (§§ 70.701 - 70.702)
  9. Subpart I—Disclosure (§§ 70.801 - 70.803)
Authority:
5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5123, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6109, 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.