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27 C.F.R. § 31.211   Unlawful purchases of distilled spirits.

Title 27 - Alcohol, Tobacco Products and Firearms

Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart N—Restrictions Relating to Purchases of Distilled Spirits

§ 31.211   Unlawful purchases of distilled spirits.

(a) General. Except as otherwise provided in paragraphs (b) and (c) of this section, it is unlawful for any dealer to purchase distilled spirits for resale from any person other than:

(1) A dealer who has paid special tax as a wholesale dealer in liquors at the place where the distilled spirits are purchased;

(2) A wholesale dealer whose place of business comes within the exemptions provided by §31.151 for changes in location and §31.169 for changes in control;

(3) The proprietor of a distilled spirits plant who is exempt from special tax as a dealer at the place where the distilled spirits are purchased;

(4) A retail liquor store operated by a State, a political subdivision thereof, or the District of Columbia, which is not required to pay special tax as a wholesale dealer in liquors as provided in §31.31;

(5) A person not required to pay special tax as a wholesale liquor dealer, as provided in §§31.188 through 31.190 and 31.192 through 31.193.

(b) Suspension of tax. During the period of suspension of special (occupational) tax described in §31.21(b), it is unlawful for any dealer to purchase distilled spirits for resale from any person other than:

(1) A wholesale dealer (including a State, a political subdivision thereof, the District of Columbia, and a distilled spirits plant) who is required to keep records under §§31.221 through 31.233 at the place where the distilled spirits are purchased;

(2) A retail liquor store operated by a State, a political subdivision thereof, or the District of Columbia; or

(3) A person not required to register as a wholesale liquor dealer, as provided in §§31.188 through 31.190, §31.192, and §31.193.

(c) Special provisions for limited retail dealers. A limited retail dealer may purchase distilled spirits for resale from a retail dealer in liquors.

(Sec. 201, Pub. L. 85–859, 72 Stat. 1343; sec. 1905, Pub. L. 94–455, 90 Stat. 1819 (26 U.S.C. 5117))

[T.D. ATF–42, 42 FR 8370, Feb. 10, 1977. 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]