27 C.F.R. § 70.82

Current through October 31, 2024
Section 70.82 - Payment on notice and demand

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.

27 C.F.R. §70.82

26 U.S.C. 6155

T.D. ATF-301, 55 FR 47613, 11/14/1990