27 C.F.R. § 70.73

Current through September 30, 2024
Section 70.73 - Supplemental assessments

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.

27 C.F.R. §70.73

26 U.S.C. 6204

T.D. ATF-301, 55 FR 47612, 11/14/1990