Subpart E. Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives

• Provisions Relating to Distilled Spirits, Wines, and Beer

  • SECTION § 70.411 - Imposition of taxes, qualification requirements, and regulations.
  • SECTION § 70.412 - Excise taxes.
  • SECTION § 70.413 - Claims.
  • SECTION § 70.414 - Preparation and filing of claims.
  • SECTION § 70.415 - Offers in compromise.
  • SECTION § 70.416 - Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act.
  • SECTION § 70.417 - Rulings.
  • SECTION § 70.418 - Conferences.
  • SECTION § 70.419 - Representatives.
  • SECTION § 70.420 - Forms.
  • SECTION § 70.421 - Alcohol dealer registration.
  • SECTION § 70.422 - Registration of manufacturers of nonbeverage products.

• Provisions Relating to Tobacco Products, and Cigarette Papers and Tubes

  • SECTION § 70.431 - Imposition of taxes; regulations.
  • SECTION § 70.432 - Qualification and bonding requirements.
  • SECTION § 70.433 - Collection of taxes.
  • SECTION § 70.434 - Assessments.
  • SECTION § 70.435 - Claims.
  • SECTION § 70.436 - Offers in compromise.
  • SECTION § 70.437 - Rulings.
  • SECTION § 70.438 - Forms.

• Provisions Relating to Firearms, Shells and Cartridges, and Explosives

  • SECTION § 70.441 - Applicable laws.
  • SECTION § 70.442 - Taxes relating to machine guns, destructive devices, and certain other firearms.
  • SECTION § 70.443 - Firearms and ammunition.
  • SECTION § 70.444 - Importation of arms, ammunition, and implements of war.
  • SECTION § 70.445 - Commerce in explosives.
  • SECTION § 70.446 - Rulings.
  • SECTION § 70.447 - Assessments.
  • SECTION § 70.448 - Claims.
  • SECTION § 70.449 - Offers in compromise.

• Seized Property

  • SECTION § 70.450 - Seizure and forfeiture of personal property.

• Possessions

  • SECTION § 70.461 - Shipments to the United States.
  • SECTION § 70.462 - Shipments from the United States.

• Rulings

  • SECTION § 70.471 - Rulings.

• Administrative Remedies

  • SECTION § 70.481 - Agreements for payment of liability in installments.
  • SECTION § 70.482 - Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C.
  • SECTION § 70.483 - Offers in compromise of violations of Federal Alcohol Administration Act.
  • SECTION § 70.484 - Offers in compromise of forfeiture liabilities.
  • SECTION § 70.485 - Closing agreements.
  • SECTION § 70.486 - Managerial review.