§ 70.73 Supplemental assessments.
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Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURES AND PRACTICES > PART 70—PROCEDURE AND ADMINISTRATION > Subpart D—Collection of Excise and Special (Occupational) Tax > Assessment
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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]
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