§ 70.447. Assessments.
57 words·~1 min read·
/us/cfr/t27/s§ 70.447·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Where the evidence disclosed by investigation establishes that additional or delinquent tax liability has been incurred and not paid, the appropriate TTB officer will list the tax as an assessment. Notification and demand for payment of assessed taxes will be issued to the taxpayer by the appropriate TTB officer. \[T.D. ATF-301, 55 FR 47654, Nov. 14, 1990\]