[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 893-894]
 
            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.  31.188  Persons making casual sales.

    Certain persons making casual sales of liquors are not liquor or 
beer dealers within the meaning of the statute; they are as follows:
    (a) Administrators, executors, receivers, and other fiduciaries who 
receive distilled spirits, wines, or beer in their fiduciary capacities 
and sell such liquors in one parcel, or at public auction in parcels of 
not less than 20 wine gallons (75.7 liters);
    (b) Creditors who receive distilled spirits, wines, or beer as 
security for, or in payment of, debts and sell such liquors in one 
parcel, or at a public auction in parcels of not less than 20 wine 
gallons (75.7 liters);
    (c) Public officers or court officials who levy on distilled 
spirits, wines, or beer under order or process of any court or 
magistrate and sell such liquors in one parcel, or at public auction in 
parcels of not less than 20 wine gallons (75.7 liters); or,
    (d) A retiring partner, or representative of a deceased partner, who 
sells distilled spirits, wines, or beer to the incoming or remaining 
partner, or partners, of a partnership.

Persons making such sales are not required to pay special tax (or to 
register during the suspension period described

[[Page 894]]

in Sec.  31.21(b)) or keep the records or reports required of dealers in 
subpart O of this part.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1340 (26 U.S.C. 5113))

[25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-34, 41 FR 46860, Oct. 26, 1976. Redesignated by 
T.D. TTB-25, 70 FR 19884, Apr. 15, 2005; T.D. TTB-36, 70 FR 62254, Oct. 
31, 2005]