27 CFR 70.73

§ 70.73 Supplemental assessments.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

Cite this

Citation: 27 CFR 70.73, § 70.73 Supplemental assessments, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118596
Permanent ID: ys:prov:118596@1
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.