[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 895-896]
 
            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 N_Restrictions Relating to Purchases of Distilled Spirits
 
Sec.  31.211  Unlawful purchases of distilled spirits.


    (a) General. Except as otherwise provided in paragraphs (b) and (c) 
of this section, it is unlawful for any dealer to purchase distilled 
spirits for resale from any person other than:
    (1) A dealer who has paid special tax as a wholesale dealer in 
liquors at the place where the distilled spirits are purchased;
    (2) A wholesale dealer whose place of business comes within the 
exemptions provided by Sec.  31.151 for changes in location and Sec.  
31.169 for changes in control;
    (3) The proprietor of a distilled spirits plant who is exempt from 
special tax as a dealer at the place where the distilled spirits are 
purchased;
    (4) A retail liquor store operated by a State, a political 
subdivision thereof, or the District of Columbia, which is not required 
to pay special tax as a wholesale dealer in liquors as provided in Sec.  
31.31;
    (5) A person not required to pay special tax as a wholesale liquor 
dealer, as provided in Sec. Sec.  31.188 through 31.190 and 31.192 
through 31.193.
    (b) Suspension of tax. During the period of suspension of special 
(occupational) tax described in Sec.  31.21(b), it is unlawful for any 
dealer to purchase

[[Page 896]]

distilled spirits for resale from any person other than:
    (1) A wholesale dealer (including a State, a political subdivision 
thereof, the District of Columbia, and a distilled spirits plant) who is 
required to keep records under Sec. Sec.  31.221 through 31.233 at the 
place where the distilled spirits are purchased;
    (2) A retail liquor store operated by a State, a political 
subdivision thereof, or the District of Columbia; or
    (3) A person not required to register as a wholesale liquor dealer, 
as provided in Sec. Sec.  31.188 through 31.190, Sec.  31.192, and Sec.  
31.193.
    (c) Special provisions for limited retail dealers. A limited retail 
dealer may purchase distilled spirits for resale from a retail dealer in 
liquors.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1343; sec. 1905, Pub. L. 94-455, 90 
Stat. 1819 (26 U.S.C. 5117))

[T.D. ATF-42, 42 FR 8370, Feb. 10, 1977. 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]