27 C.F.R. § 70.73 Supplemental assessments.
Title 27 - Alcohol, Tobacco Products and Firearms
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. (26 U.S.C. 6204) [T.D. ATF–301, 55 FR 47612, Nov. 14, 1990]
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart D—Collection of Excise and Special (Occupational) Tax
Assessment
§ 70.73 Supplemental assessments.
