27 CFR 70.82

§ 70.82 Payment on notice and demand.

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

Cite this

Citation: 27 CFR 70.82, § 70.82 Payment on notice and demand, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118602
Permanent ID: ys:prov:118602@1
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Full text

Upon receipt of notice and demand from the appropriate TTB officer, there shall be paid at the place and time stated in such notice the amount of any tax (including any interest, additional amounts, additions to the tax, and assessable penalties) stated in such notice and demand.

Legislative history

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