[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 893] 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 L_Exemptions and Exceptions Sec. 31.187a Limited retail dealers. Limited retail dealers, as specified in Sec. 31.27, are not required to pay special tax, or to register during the suspension period described in Sec. 31.21(b). [T.D. ATF-271, 53 FR 17553, May 17, 1988. Redesignated and amended by T.D. TTB-25, 70 FR 19884, 19886 Apr. 15, 2005; T.D. TTB-36, 70 FR 62254, Oct. 31, 2005]