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]
source: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.
cite as: 27 CFR 70.73