[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 871-872] 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 C_Special (Occupational) Taxes Sec. 31.28 Sales of 20 wine gallons (75.7 liters) or more. Any person who sells or offers for sale distilled spirits, wines, or beer, in quantities of 20 wine gallons (75.7 liters) or more, to the same person at the same time, shall be presumed and held to be a wholesale dealer in liquors or a wholesale dealer in beer, as the [[Page 872]] case may be, unless such person shows by satisfactory evidence that such sale, or offer for sale, was made to a person other than a dealer. (Sec. 201, Pub. L. 85-859, 72 Stat. 1413 (26 U.S.C. 5691)) [T.D. ATF-34, 41 FR 46860, Oct. 26, 1976. Redesignated by T.D. TTB-25, 70 FR 19884, Apr. 15, 2005] Special Tax Liability of Certain Organizations, Agencies and Persons