[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2006]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70]
 
 TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE
 TREASURY
 
PART 70_PROCEDURE AND ADMINISTRATION -- Table of Contents
 
 Subpart B_Definitions
 
Sec. 70.11 Meaning of terms.
 
  When used in this part and in forms prescribed under this part,
where not otherwise distinctly expressed or manifestly incompatible with
the intent thereof, terms shall have the meaning ascribed in this
section. Words in the plural form shall include the singular, and vice
versa, and words imparting the masculine gender shall include the
feminine. The terms ``includes'' and ``including'' do not exclude things
not enumerated which are in the same general class.
 Administrator. The Administrator, Alcohol and Tobacco Tax and Trade
Bureau, Department of the Treasury, Washington, DC.
 Appropriate TTB officer. An officer or employee of the Alcohol and
Tobacco Tax and Trade Bureau (TTB) authorized to perform any functions
relating to the administration or enforcement of this part by TTB Order
1135.70, Delegation of the Administrator's Authorities in 27 CFR Part
70, Procedure and Administration.
 Bureau. The Alcohol and Tobacco Tax and Trade Bureau, Department of
the Treasury, Washington, DC.
  CFR. The Code of Federal Regulations.
 Commercial bank. A bank, whether or not a member of the Federal
Reserve System, which has access to the Federal Reserve Communications
System (FRCS) or Fedwire.  The “FRCS” or “Fedwire” is a
communications network that allows Federal Reserve System member banks
to effect a transfer of funds for their customers (or other commercial
banks) to the Treasury Account at the Federal Reserve Bank of New York.
 Electronic fund transfer or EFT. Any transfer of funds effected by a
taxpayer's commercial bank, either directly or through a correspondent
banking relationship, via the Federal Reserve Communications System
(FRCS) or Fedwire to the Treasury Account at the Federal Reserve Bank of
New York.
 Enforced collection. Collection of taxes when a taxpayer neglects or
refuses to pay voluntarily. Includes such administrative measures as
liens and levies.
 Levy. The taking of property by seizure and sale or by collection of
money due to the debtor, such as wages.
 Lien. A charge upon real or personal property for the satisfaction
of some debt or performance of an obligation.
 Person. An individual, a trust, estate, partnership, association or
other unincorporated organization, fiduciary, company, or corporation,
or the District of Columbia, a State, or a political subdivision thereof
(including a city, county, or other municipality).
 Provisions of 26 U.S.C. enforced and administered by the Bureau.
Sections 4181 and 4182 of the Internal Revenue Code of 1986 (the Code),
as amended; subchapters F and G of chapter 32 of the Code, insofar as
they relate to activities administered and enforced with respect to
sections 4181 and 4182 of the Code; subtitle E of the Code; and subtitle
F of the Code as it relates to any of the foregoing.
 Secretary. The Secretary of the Treasury or designated delegate.
 Seizure. The act of taking possession of property to satisfy a tax
liability or by virtue of an execution.
 Treasury Account. The Department of the Treasury's General Account
at the Federal Reserve Bank of New York.
 U.S.C. The United States Code.
 
(Aug. 16, 1954, Ch. 736, 68A Stat. 775 (26 U.S.C. 6301); June 29, 1956,
Ch. 462, 70 Stat. 391 (26 U.S.C. 6301))
 
[T.D. ATF-48, 43 FR 13535, Mar. 31, 1978; 44 FR 55841, Sept. 28,979, as
amended by T.D. ATF-77, 46 FR 3002, Jan. 13, 1981; T.D. ATF-301, 55 FR
47608, Nov. 14, 1990; T.D. ATF-331, 57 FR 40327, Sept. 3, 1992; T.D.
ATF-378, 61 FR 29955, June 13, 1996; T.D. ATF-450, 66 FR 29022, May 29,
2001; T.D. TTB-44, 71 FR 16959, Apr. 4, 2006]