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
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| 31.1 |
Applicability. |
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| 31.2 |
Territorial extent. |
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| 31.3 |
Basic permit requirements. |
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| 31.4 |
Relation to State and municipal law. |
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| 31.11 |
Meaning of terms. |
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| 31.21 |
Basis of tax. |
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| 31.22 |
Selling or offering for sale. |
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| 31.23 |
Retail dealer in liquors. |
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| 31.24 |
Wholesale dealer in liquors. |
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| 31.25 |
Retail dealer in beer. |
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| 31.26 |
Wholesale dealer in beer. |
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| 31.27 |
Limited retail dealer; persons eligible. |
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| 31.28 |
Sales of 20 wine gallons (75.7 liters) or more. |
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| 31.29 |
Clubs or similar organizations. |
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| 31.30 |
Restaurants serving liquors with meals. |
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| 31.31 |
States, political subdivisions thereof, or the District of Columbia. |
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| 31.32 |
Sales of denatured spirits or articles. |
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| 31.33 |
Sales of alcoholic compounds, preparations, or mixtures containing distilled spirits, wines, or beer. |
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| 31.34 |
Sales by agencies and instrumentalities of the United States. |
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| 31.35 |
Warehouse receipts covering spirits. |
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| 31.41 |
Forms prescribed. |
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| 31.42 |
Right of entry and examination. |
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| 31.43 |
Delegations of the Administrator. |
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| 31.51 |
Special tax liability incurred at each place of business. |
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| 31.52 |
Place of sale. |
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| 31.53 |
Place of offering for sale. |
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| 31.54 |
Places of storage; deliveries therefrom. |
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| 31.55 |
Caterers. |
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| 31.56 |
Peddling. |
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| 31.57 |
General. |
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| 31.58 |
Hotels. |
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| 31.59 |
Ball park, race track, etc.; sales throughout the premises. |
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| 31.71 |
Different businesses of same ownership and location. |
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| 31.72 |
Dealer in beer and dealer in liquors at the same location. |
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| 31.91 |
Liability of partners. |
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| 31.92 |
Addition of partners or incorporation of partnership. |
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| 31.93 |
Formation of a partnership by two dealers. |
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| 31.94 |
Withdrawal of one or more partners. |
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| 31.101 |
Special tax rates. |
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| 31.102 |
Date special tax is due. |
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| 31.103 |
Computation of special tax. |
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| 31.104 |
Time for filing return. |
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| 31.104a |
Place for filing return. |
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| 31.105 |
Method of payment. |
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| 31.106 |
Special tax returns. |
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| 31.106a |
Employer identification number. |
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| 31.107 |
Execution of Form 5630.5. |
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| 31.109 |
Penalty for failure to file return or to pay tax. |
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| 31.110 |
Interest on unpaid tax. |
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| 31.111 |
Waiver of penalties. |
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| 31.121 |
Issuance of stamps. |
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| 31.121a |
Distribution of stamps for multiple locations. |
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| 31.122 |
Receipt in lieu of stamp prohibited. |
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| 31.123 |
Stamps covering business in violation of State law. |
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| 31.124 |
Passenger trains, aircraft, and vessels. |
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| 31.125 |
Carriers not engaged in passenger service. |
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| 31.126 |
Supply boats or vessels. |
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| 31.127 |
Retail dealers ``At Large.'' |
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| 31.131 |
General. |
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| 31.132 |
Lost or destroyed. |
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| 31.133 |
Seizure by State authorities. |
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| 31.134 |
Errors disclosed by taxpayers. |
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| 31.135 |
Errors discovered on inspection. |
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| 31.136 |
General. |
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| 31.137 |
Credit by an ATF officer. |
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| 31.138 |
Receipt for taxes. |
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| 31.139 |
Credit for incorrect stamp. |
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| 31.151 |
Amended return, Form 5630.5; endorsement on stamp. |
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| 31.152 |
Failure to register change of address within 30 days. |
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| 31.153 |
Certificate in lieu of lost or destroyed special tax stamp. |
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| 31.161 |
Sale of business. |
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| 31.162 |
Incorporation of business. |
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| 31.163 |
New corporation. |
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| 31.164 |
Stockholder continuing business of corporation. |
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| 31.165 |
Change in trade name or style of business. |
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| 31.166 |
Change of name or increase in capital stock of a corporation. |
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| 31.167 |
Change in ownership of capital stock. |
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| 31.168 |
Change in membership of unincorporated club. |
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| 31.169 |
Change of control, persons having right of succession. |
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| 31.170 |
Failure to perfect right of succession within 30 days. |
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| 31.181 |
Single sale of liquors or warehouse receipts. |
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| 31.182 |
Proprietors of distilled spirits plants selling certain distilled spirits or wines. |
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| 31.183 |
Proprietors of bonded wine cellars selling certain wines or wine spirits. |
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| 31.183a |
Proprietors of taxpaid wine bottling houses selling certain wines. |
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| 31.184 |
Proprietors of breweries selling beer stored at their breweries. |
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| 31.185 |
Wholesale dealers in liquors consummating sales of wines or beer at premises of other dealers. |
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| 31.186 |
Wholesale dealers in beer consummating sales at premises of other dealers. |
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| 31.187 |
Hospitals. |
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| 31.187a |
Limited retail dealers. |
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| 31.187b |
Coordination of taxes under 26 U.S.C. 5111 and 5121. |
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| 31.188 |
Persons making casual sales. |
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| 31.189 |
Agents, auctioneers, brokers, etc., acting on behalf of others. |
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| 31.190 |
Apothecaries or druggists selling medicines and tinctures. |
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| 31.191 |
Persons selling products unfit for beverage use. |
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| 31.192 |
Retail dealer selling in liquidation his entire stock. |
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| 31.193 |
Persons returning liquors for credit, refund, or exchange. |
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| 31.201 |
Claims. |
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| 31.202 |
Time limit on filing of claim. |
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| 31.203 |
Discontinuance of business. |
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| 31.211 |
Unlawful purchases of distilled spirits. |
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| 31.221 |
General requirements as to distilled spirits. |
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| 31.222 |
Requirements as to wines and beer. |
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| 31.223 |
Records to be kept by States, political subdivisions thereof, or the District of Columbia. |
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| 31.224 |
Records to be kept by proprietors of distilled spirits plants. |
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| 31.225 |
Records of receipt. |
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| 31.226 |
Records of disposition. |
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| 31.227 |
Canceled or corrected records. |
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| 31.228 |
Previously prescribed or approved records of receipt and disposition. |
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| 31.229 |
Variations in format, or preparation, of records. |
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| 31.230 |
Monthly summary report. |
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| 31.231 |
Conversion between metric and U.S. units. |
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| 31.232 |
Discontinuance of business. |
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| 31.233 |
Requirements when a wholesale dealer in liquors maintains a retail department. |
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| 31.234 |
Requirements for retail dealers. |
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| 31.235 |
Filing. |
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| 31.236 |
Place of filing. |
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| 31.237 |
Retention of records and files. |
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| 31.238 |
Photographic copies of records. |
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| 31.261 |
Refilling of liquor bottles. |
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| 31.262 |
Possession of refilled liquor bottles. |
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| 31.263 |
Possession of used liquor bottles. |
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| 31.264 |
Mixed cocktails. |
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| 31.271 |
Requirements and procedure. |
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| 31.272 |
Labeling. |
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| 31.281 |
General. |
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| 31.283 |
Records. |
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| 31.291 |
Destruction of marks and brands on wine containers. |
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| 31.292 |
Wine bottling. |
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| 31.293 |
Mixing cocktails in advance of sale. |