Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 70 · § 70.73

§ 70.73. Supplemental assessments.

48 words·~1 min read·/us/cfr/t27/s§ 70.73·

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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. (26 U.S.C. 6204) \[T.D. ATF-301, 55 FR 47612, Nov. 14, 1990\]

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U.S. Code

Supplemental assessments
§ 6204

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§ 70.73

Supplemental assessments.

U.S.C.§ 6204

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