27 CFR 70.193 - Disposition of judgments and moneys recovered.

Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms

Updated to: April 01, 2011

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Title 27: Alcohol, Tobacco Products and Firearms

CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER F: PROCEDURES AND PRACTICES

PART 70: PROCEDURE AND ADMINISTRATION

Subpart D: Collection of Excise and Special (Occupational) Tax

: Judicial Proceedings

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