27 C.F.R. § 31.187 Hospitals.
Title 27 - Alcohol, Tobacco Products and Firearms
Hospitals and similar institutions furnishing liquors to patients are not required to pay special tax, or to register during the suspension period described in §31.21(b), provided no specific or additional charge is made for the liquors so furnished. [25 FR 6270, July 2, 1960. Redesignated and amended by T.D. TTB–25, 70 FR 19884, 19886, Apr. 15, 2005; T.D. TTB–36, 70 FR 62254, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart L—Exemptions and Exceptions
Persons Exempt From Liquor and Beer Dealer Special Taxes
§ 31.187 Hospitals.
