27 C.F.R. § 31.1   Applicability.


Title 27 - Alcohol, Tobacco Products and Firearms


Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart A—Scope of Regulations

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§ 31.1   Applicability.

This part contains the substantive and procedural requirements relating to the special taxes imposed on wholesale and retail dealers in liquors and in beer, requirements and procedures pertaining to operations of such dealers prescribed under Title 26 of the United States Code, as amended, and provisions relating to entry of premises and inspection of records by TTB officers.

[T.D. ATF–271, 53 FR 17552, May 17, 1988, as amended by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005]

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