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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.70.103 Failure to pay tax

Current as of January 02, 2025 | Updated by Findlaw Staff

Whoever fails to pay any tax imposed by Part I of Subchapter A of Chapter 51 of the Internal Revenue Code (liquor taxes) or by Chapter 52 (tobacco taxes) at the time prescribed shall, in addition to any other penalty provided in the Internal Revenue Code, be liable to a penalty of 5 percent of the tax due but unpaid. For additional penalties for failure to pay tax, see 27 CFR 70.97.

(Authority:  26 U.S.C. 5684(a) and 5761(b))

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.70.103 Failure to pay tax - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-70-103/

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