[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 867]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
                     Subpart A_Scope of Regulations
 
Sec.  31.1  Applicability.


    This part contains the substantive and procedural requirements 
relating to the special taxes imposed on wholesale and retail dealers in 
liquors and in beer, requirements and procedures pertaining to 
operations of such dealers prescribed under Title 26 of the United 
States Code, as amended, and provisions relating to entry of premises 
and inspection of records by TTB officers.

[T.D. ATF-271, 53 FR 17552, May 17, 1988, as amended by T.D. TTB-25, 70 
FR 19884, Apr. 15, 2005]