[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 876] 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 F_Each Business Taxable Sec. 31.71 Different businesses of same ownership and location. (a) General. Where more than one taxable business is conducted by the same person at the same place, special tax for each business shall be paid at the rates severally prescribed, except as provided in Sec. Sec. 31.24 and 31.26. (b) Suspension of tax. The person must register for each business during the suspension period as provided in Sec. 31.21(b) when no tax is due, except as provided in Sec. Sec. 31.24 and 31.26. (72 Stat. 1347; 26 U.S.C. 5143) [25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-379, 61 FR 31426, June 20, 1996 and further redesignated by T.D. TTB-25, 70 FR 19884, Apr. 15, 2005; T.D. TTB-36, 70 FR 62250, Oct. 31, 2005]