[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 884]
 
            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 I_Special Tax Stamps
 
Sec.  31.131  General.

    Except during the suspension period described in Sec.  31.21(b) when 
no special tax stamps are issued, a dealer shall keep his special tax 
stamp available in his place of business for inspection by any 
appropriate TTB officer during business hours. A dealer holding a 
special tax stamp as a retail dealer in liquors or a retail dealer in 
beer ``At Large'' or ``In the United States'' shall keep the stamp 
available for inspection where he is conducting such business.

(72 Stat. 1348; 26 U.S.C. 5146)

[T.D. 7130, 36 FR 12852, July 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975. Redesingated and amended by T.D. TTB-25, 70 FR 19884, Apr. 15, 
2005; T.D. TTB-36, 70 FR 62252, Oct. 31, 2005; T.D. TTB-44, 71 FR 16948, 
Apr. 4, 2006]

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