[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 877]
 
            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 G_Partnerships
 
Sec.  31.91  Liability of partners.


    Any number of persons carrying on one business in partnership at any 
one place during any tax year shall be required to pay but one special 
tax (or to register but once during the suspension period as provided in 
Sec.  31.21(b)) for such business.

(72 Stat. 1347; 26 U.S.C. 5143)

[T.D. TTB-36, 70 FR 62250, Oct. 31, 2005]