[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 894-895]
 
            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.  31.192  Retail dealer selling in liquidation his entire stock.

    No retail dealer in liquors or retail dealer in beer, selling in 
liquidation his entire stock of liquors in one parcel, or in parcels 
embracing not less than his entire stock of distilled spirits, of wines, 
or of beer, which parcels may contain a combination of any or all such 
liquors, to any other dealer shall be deemed to be a wholesale dealer in 
liquors or a wholesale dealer in beer, as the case may be, by reason of 
such sale or sales. A retail dealer making such

[[Page 895]]

sale or sales is not required to keep records or submit reports thereof.

(72 Stat. 1340; 26 U.S.C. 5113)