27 C.F.R. § 31.28 Sales of 20 wine gallons (75.7 liters) or more.
Title 27 - Alcohol, Tobacco Products and Firearms
Any person who sells or offers for sale distilled spirits, wines, or beer, in quantities of 20 wine gallons (75.7 liters) or more, to the same person at the same time, shall be presumed and held to be a wholesale dealer in liquors or a wholesale dealer in beer, as the case may be, unless such person shows by satisfactory evidence that such sale, or offer for sale, was made to a person other than a dealer. (Sec. 201, Pub. L. 85–859, 72 Stat. 1413 (26 U.S.C. 5691)) [T.D. ATF–34, 41 FR 46860, Oct. 26, 1976. Redesignated by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart C—Special (Occupational) Taxes
Dealers Classified
§ 31.28 Sales of 20 wine gallons (75.7 liters) or more.
