TTB Statutes

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Statutes are laws written by Congress that provide the authority for TTB to write regulations. You can see a list of these Federal laws related to alcohol, tobacco, and firearms and ammunition tax (FAET) below. You can access online versions of these laws by browsing the U.S. Code on the govinfo website.

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 Repealed.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