Code of Federal Regulations > Title 27 > Chapter I > Part 70 - PART 70—PROCEDURE AND ADMINISTRATION

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Regulations last checked for updates: Dec 17, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 28, 2025

All TitlesTitle 27Chapter IPart 70 - PART 70—PROCEDURE AND ADMINISTRATION

Subpart A [§ 70.1 - § 70.3] - Subpart A—Scope

Subpart B [§ 70.11 - § 70.11] - Subpart B—Definitions

Subpart C [§ 70.21 - § 70.42] - Subpart C—Discovery of Liability and Enforcement of Laws

Subpart D [§ 70.51 - § 70.333] - Subpart D—Collection of Excise and Special (Occupational) Tax

Subpart E [§ 70.411 - § 70.486] - Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives

Subpart F [§ 70.501 - § 70.509] - 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

Subpart G [§ 70.601 - § 70.610] - Subpart G—Losses Resulting From Disaster, Vandalism, or Malicious Mischief

Subpart H [§ 70.701 - § 70.702] - Subpart H—Rules, Regulations and Forms

Subpart I [§ 70.801 - § 70.803] - Subpart I—Disclosure

authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181,4182,5123,5203,5207,5275,5367,5415,5504,5555,5684,5741,5761,5802,6020,6021,6064,6102,6109,6155,6159,6201,6203,6204,6301,6303,6311,6313,6314,6321,6323,6325,6326,6331,6401,6407,6416,6423,6501,6511,6513,6514,6532,6601,6602,6611,6621,6622,6651,6653,6656,6665,6671,6672,6701,6723,6801,6862,6863,6901,7011,7101,7102,7121,7122,7207,7209,7214,7304,7401,7403,7406,7423,7424,7425,7426,7429,7430,7432,7502,7503,7505,7506,7513,7601,7608,7622,7623,7653,7805

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

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