---
kind: "unit"
title: "27"
title_heading: "Alcohol, Tobacco Products and Firearms"
key: "chI/subchF/part70"
level: "part"
label: "Part 70"
heading: "Procedure and Administration"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/27/chI-subchF-part70"
sections_count: 205
---

# Part 70 — Procedure and Administration

Title 27 C.F.R. — Alcohol, Tobacco Products and Firearms › Chapter I — Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter F — Procedures and Practices

## Contents

- [Subpart A — Scope](/cfr/27/chI-subchF-part70-subpartA.md)
- [Subpart B — Definitions](/cfr/27/chI-subchF-part70-subpartB.md)
- [Subpart C — Discovery of Liability and Enforcement of Laws](/cfr/27/chI-subchF-part70-subpartC.md)
- [Subpart D — Collection of Excise and Special (Occupational) Tax](/cfr/27/chI-subchF-part70-subpartD.md)
- [Subpart E — Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives](/cfr/27/chI-subchF-part70-subpartE.md)
- [Subpart F — Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer](/cfr/27/chI-subchF-part70-subpartF.md)
- [Subpart G — Losses Resulting From Disaster, Vandalism, or Malicious Mischief](/cfr/27/chI-subchF-part70-subpartG.md)
- [Subpart H — Rules, Regulations and Forms](/cfr/27/chI-subchF-part70-subpartH.md)
- [Subpart I — Disclosure](/cfr/27/chI-subchF-part70-subpartI.md)