Govregs
U.S. Code Regulations Constitution Journal Apps
  1. Regulations
    All Titles
  2. title 27
    Alcohol, Tobacco Products and Firearms
  3. chapter I-i1
    CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 70
    PART 70—PROCEDURE AND ADMINISTRATION
  5. subpart D
    Subpart D—Collection of Excise and Special (Occupational) Tax
  6. subjgrp 214
    Additions to the Tax, Additional Amounts, and Assessable Penalties

Subjgrp 214. 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.
    © 2025 GovRegs
    • About
    • Disclaimer
    • Privacy