COLLECTION—GENERAL PROVISIONS

• § 70.51 - Collection authority.

• § 70.52 - Signature presumed authentic.

RECEIPT OF PAYMENT

• § 70.61 - Payment by check or money order.

• § 70.62 - Fractional parts of a cent.

• § 70.63 - Computations on returns or other documents.

• § 70.64 - Receipt for taxes.

• § 70.65 - Use of commercial banks.

ASSESSMENT

• § 70.71 - Assessment authority.

• § 70.72 - Method of assessment.

• § 70.73 - Supplemental assessments.

• § 70.74 - Request for prompt assessment.

• § 70.75 - Jeopardy assessment of alcohol, tobacco, and firearms taxes.

• § 70.76 - Stay of collection of jeopardy assessment; bond to stay collection.

• § 70.77 - Collection of jeopardy assessment; stay of sale of seized property pending court decision.

NOTICE AND DEMAND

• § 70.81 - Notice and demand for tax.

• § 70.82 - Payment on notice and demand.

INTEREST

• § 70.90 - Interest on underpayments.

• § 70.91 - Interest on erroneous refund recoverable by suit.

• § 70.92 - Interest on overpayments.

• § 70.93 - Interest rate.

• § 70.94 - Interest compounded daily.

ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES

• § 70.95 - Scope.

• § 70.96 - Failure to file tax return or to pay tax.

• § 70.97 - Failure to pay tax.

• § 70.98 - Penalty for underpayment of deposits.

• § 70.100 - Penalty for fraudulently claiming drawback.

• § 70.101 - Bad checks.

• § 70.102 - Coordination with title 11.

• § 70.103 - Failure to pay tax.

• § 70.111 - Rules for application of assessable penalties.

• § 70.112 - Failure to collect and pay over tax, or attempt to evade or defeat tax.

• § 70.113 - Penalty for failure to supply taxpayer identification number.

• § 70.114 - Penalties for aiding and abetting understatement of tax liability.

ABATEMENTS, CREDITS AND REFUNDS

• § 70.121 - Amounts treated as overpayments.

• § 70.122 - Authority to make credits or refunds.

• § 70.123 - Claims for credit or refund.

• § 70.124 - Payments in excess of amounts shown on return.

• § 70.125 - Abatements.

• § 70.126 - Date of allowance of refund or credit.

• § 70.127 - Overpayment of installment.

RULE OF SPECIAL APPLICATION

• § 70.131 - Conditions to allowance.

LIEN FOR TAXES

• § 70.141 - Lien for taxes.

• § 70.142 - Scope of definitions.

• § 70.143 - Definitions.

• § 70.144 - Special rules.

• § 70.145 - Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.

• § 70.146 - 45-day period for making disbursements.

• § 70.147 - Priority of interest and expenses.

• § 70.148 - Place for filing notice; form.

• § 70.149 - Refiling of notice of tax lien.

• § 70.150 - Release of lien or discharge of property.

• § 70.151 - Administrative appeal of the erroneous filing of notice of Federal tax lien.

SEIZURE OF PROPERTY FOR COLLECTION OF TAXES

• § 70.161 - Levy and distraint.

• § 70.162 - Levy and distraint on salary and wages.

• § 70.163 - Surrender of property subject to levy.

• § 70.164 - Surrender of property subject to levy in the case of life insurance and endowment contracts.

• § 70.165 - Production of books.

• § 70.167 - Authority to release levy and return property.

• § 70.168 - Redemption of property.

• § 70.169 - Expense of levy and sale.

• § 70.170 - Application of proceeds of levy.

DISPOSITION OF PROPERTY

• § 70.181 - Disposition of seized property.

• § 70.182 - Disposition of personal property acquired by the United States.

• § 70.183 - Administration and disposition of real estate acquired by the United States.

• § 70.184 - Disposition of perishable goods.

• § 70.185 - Certificate of sale; deed of real property.

• § 70.186 - Legal effect of certificate of sale of personal property and deed of real property.

• § 70.187 - Records of sale.

• § 70.188 - Expense of levy and sale.

JUDICIAL PROCEEDINGS

• § 70.191 - Authorization.

• § 70.192 - Action to enforce lien or to subject property to payment of tax.

• § 70.193 - Disposition of judgments and moneys recovered.

• § 70.202 - Intervention.

• § 70.203 - Discharge of liens; scope and application; judicial proceedings.

• § 70.204 - Discharge of liens; nonjudicial sales.

• § 70.205 - Discharge of liens; special rules.

• § 70.206 - Discharge of liens; redemption by United States.

• § 70.207 - Civil actions by persons other than taxpayers.

• § 70.208 - Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.

• § 70.209 - Review of jeopardy assessment or levy procedures; administrative review.

• § 70.210 - Review of jeopardy assessment or levy procedures; judicial action.

• § 70.213 - Repayments to officers or employees.

LIMITATIONS

• § 70.252 - Periods of limitation on suits by the United States.

• § 70.253 - Periods of limitation on suits by persons other than taxpayers.

• § 70.261 - Period of limitation on filing claim.

• § 70.262 - Limitations on allowance of credits and refunds.

• § 70.263 - Special rules applicable in case of extension of time by agreement.

• § 70.264 - Time return deemed filed and tax considered paid.

• § 70.265 - Credits or refunds after period of limitation.

• § 70.266 - Credit against barred liability.

• § 70.221 - Period of limitations upon assessment.

• § 70.222 - Time return deemed filed for purposes of determining limitations.

• § 70.223 - Exceptions to general period of limitations on assessment and collection.

• § 70.224 - Collection after assessment.

• § 70.225 - Suspension of running of period of limitation; assets of taxpayer in control or custody of court.

• § 70.226 - Suspension of running of period of limitation; taxpayer outside of United States.

• § 70.227 - Suspension of running of period of limitation; wrongful seizure of property of third party.

• § 70.231 - Protection for certain interests even though notice filed.

• § 70.232 - Protection for commercial transactions financing agreements.

• § 70.233 - Protection for real property construction or improvement financing agreements.

• § 70.234 - Protection for obligatory disbursement agreements.

• § 70.241 - Property exempt from levy.

• § 70.242 - Wages, salary and other income.

• § 70.243 - Exempt amount.

• § 70.244 - Payroll period.

• § 70.245 - Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.

• § 70.251 - Periods of limitation on suits by taxpayers.

TRANSFEREES

• § 70.271 - Procedure in the case of transferred assets.

BONDS

• § 70.281 - Form of bond and security required.

• § 70.282 - Single bond in lieu of multiple bonds.

MISCELLANEOUS PROVISIONS

• § 70.301 - Reproduction of returns and other documents.

• § 70.302 - Fees and costs for witnesses.

• § 70.303 - Rules and regulations.

• § 70.304 - Place for filing documents other than returns.

• § 70.305 - Timely mailing treated as timely filing.

• § 70.306 -

GENERAL PROVISIONS RELATING TO STAMPS, MARKS OR LABELS

• § 70.311 - Authority for establishment, alteration, and distribution of stamps, marks, or labels.

REGISTRATION

• § 70.321 - Registration of persons paying a special tax.

CRIMES, OTHER OFFENSES AND FORFEITURES

• § 70.331 - Fraudulent returns, statements, or other documents.

• § 70.332 - Unauthorized use or sale of stamps.

• § 70.333 - Offenses by officers and employees of the United States.