27 C.F.R. § 31.187a Limited retail dealers.
Title 27 - Alcohol, Tobacco Products and Firearms
Limited retail dealers, as specified in §31.27, are not required to pay special tax, or to register during the suspension period described in §31.21(b). [T.D. ATF–271, 53 FR 17553, May 17, 1988. 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
§ 31.187a Limited retail dealers.

