27 C.F.R. § 70.193 Disposition of judgments and moneys recovered.
Title 27 - Alcohol, Tobacco Products and Firearms
All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties (with respect to the provisions of 26 U.S.C. enforced and administered by the Bureau) shall be paid to the Bureau as collections of taxes imposed under the provisions of 26 U.S.C. enforced and administered by the Bureau. (26 U.S.C. 7406) Proceedings by Taxpayers and Third Parties
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart D—Collection of Excise and Special (Occupational) Tax
Judicial Proceedings
§ 70.193 Disposition of judgments and moneys recovered.