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TTB Statutes

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Please select from these Federal laws related to alcohol, tobacco, and firearms and ammunition tax (FAET). You may also Search the U.S. Code.

U.S. Code – Title 26 – Internal Revenue Code

• Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes
  
  
• Subtitle D – Miscellaneous Excise Taxes
• Firearms
• Sec. 4181. Imposition of tax
• Sec. 4182. Exemptions
• Subtitle F – Procedure and Administration
  • Chapter 67 –Interest
    • Subchapter A – Interest on Underpayments
      • Sec. 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax
      • Sec. 6602. Interest on erroneous refund recoverable by suit
      • Sec. 6603. Deposits made to suspend running of interest on potential underpayments, etc.
    • Subchapter B – Interest on Overpayments
    • Sec. 6611. Interest on overpayments
    • Sec. 6612. Cross references
    • Subchapter C – Determination of Interest Rate; Compounding of Interest
      • Sec. 6621. Determination of rate of interest
      • Sec. 6622. Interest compounded daily
    • Subchapter D – Notice Requirements
    • Sec. 6631. Notice requirements
  • Chapter 68 – Additions to the Tax, Additional Amounts, and Assessable Penalties
    • Subchapter A – Additions to the Tax and Additional Amounts

    PART I – General Provisions

    • Sec. 6651. Failure to file tax return or to pay tax
    • Sec. 6652. Failure to file certain information returns, registration statements, etc.
    • Sec. 6653. Failure to pay stamp tax
    • Sec. 6654. Failure by individual to pay estimated income tax
    • Sec. 6655. Failure by corporation to pay estimated income tax
    • Sec. 6656. Failure to make deposit of taxes
    • Sec. 6657. Bad checks
    • Sec. 6658. Coordination with title 11
    • [Secs. 6659 to 6661. Repealed. Pub. L. 101-239, title VII, Sec. 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]

U.S. Code – Title 27 – Intoxicating Liquors – Chapter 8--Federal Alcohol Administration Act

Public Health Security and Bioterrorism Preparedness and Response Act of 2002 – Public Law 107-188