[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 867]
 
            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 A_Scope of Regulations
 
Sec.  31.4  Relation to State and municipal law.

    The payment of any tax imposed by 26 U.S.C. Chapter 51, for carrying 
on any trade or business specified in Sec.  31.1 shall not be held to 
exempt any person from any penalty or punishment provided by the laws of 
any State for carrying on such trade or business within such State, or 
in any manner to authorize the commencement or continuance of such trade 
or business contrary to the laws of such State or in places prohibited 
by municipal law; nor shall the payment of any such tax be held to 
prohibit any State from placing a duty or tax on the same trade or 
business, for State or other purposes.

(72 Stat. 1348; 26 U.S.C. 5145)

[T.D. 7130, 36 FR 12852, July 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-48, 44 FR 55843, Sept. 28, 1979. 
Redesignated and amended by T.D. TTB-25, 70 FR 19884, Apr. 15, 2005]