27 CFR 70.193 - Disposition of judgments and moneys recovered.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart D [§ 70.51 - § 70.333]

§ 70.193 - Disposition of judgments and moneys recovered.

All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties (with respect to the provisions of 26 U.S.C. enforced and administered by the Bureau) shall be paid to the Bureau as collections of taxes imposed under the provisions of 26 U.S.C. enforced and administered by the Bureau.

(26 U.S.C. 7406) Proceedings by Taxpayers and Third Parties

authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181,4182,5123,5203,5207,5275,5367,5415,5504,5555,5684,5741,5761,5802,6020,6021,6064,6102,6155,6159,6201,6203,6204,6301,6303,6311,6313,6314,6321,6323,6325,6326,6331,6401,6407,6416,6423,6501,6511,6513,6514,6532,6601,6602,6611,6621,6622,6651,6653,6656,6665,6671,6672,6701,6723,6801,6862,6863,6901,7011,7101,7102,7121,7122,7207,7209,7214,7304,7401,7403,7406,7423,7424,7425,7426,7429,7430,7432,7502,7503,7505,7506,7513,7601,7608,7622,7623,7653,7805

source: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.

cite as: 27 CFR 70.193