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Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 70 · § 70.103

§ 70.103. Failure to pay tax.

97 words·~1 min read·/us/cfr/t27/s§ 70.103·

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Whoever fails to pay any tax imposed by Part I of Subchapter A of Chapter 51 of the Internal Revenue Code (liquor taxes) or by Chapter 52 (tobacco taxes) at the time prescribed shall, in addition to any other penalty provided in the Internal Revenue Code, be liable to a penalty of 5 percent of the tax due but unpaid. For additional penalties for failure to pay tax, see 27 CFR 70.97. (26 U.S.C. 5684(a) and 5761(b)) \[T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated by T.D. ATF-301, 55 FR 47606, Nov. 14, 1990\] Assessable Penalties
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§ 70.103
Failure to pay tax.
C.F.R.§ 70.97
U.S.C.§ 5684
Cites 2Cited by 0 across 0 sources
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