[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.  31.93  Formation of a partnership by two dealers.

    Except during the suspension period described in Sec.  31.21(b), 
where two persons, each holding a special tax stamp for a business 
carried on by himself, form a partnership, the firm shall pay special 
tax to cover the business conducted by the partnership. During the 
suspension period described in Sec.  31.21(b), if two registered dealers 
form a partnership, the firm must register as a new dealer.

(72 Stat. 1340, 1343; 26 U.S.C. 5111, 5121)

[T.D. TTB-36, 70 FR 62251, Oct. 31, 2005]