27 C.F.R. Subpart A—Scope of Regulations
Title 27 - Alcohol, Tobacco Products and Firearms
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] The provisions of this part shall be applicable in the several States of the United States and the District of Columbia. Every person, except an agency of a State or political subdivision thereof, who intends to engage in the business of selling distilled spirits, wines, or beer to other dealers is required by regulations in Part 1 of this chapter to obtain a basic permit authorizing him to engage in such business. [25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–48, 44 FR 55843, Sept. 28, 1979. Redesignated by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005] The payment of any tax imposed by 26 U.S.C. Chapter 51, for carrying on any trade or business specified in §31.1 shall not be held to exempt any person from any penalty or punishment provided by the laws of any State for carrying on such trade or business within such State, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such State or in places prohibited by municipal law; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on the same trade or business, for State or other purposes. (72 Stat. 1348; 26 U.S.C. 5145) [T.D. 7130, 36 FR 12852, July 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–48, 44 FR 55843, Sept. 28, 1979. Redesignated and amended by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart A—Scope of Regulations
§ 31.1 Applicability.
§ 31.2 Territorial extent.
§ 31.3 Basic permit requirements.
§ 31.4 Relation to State and municipal law.
