27 C.F.R. § 31.30 Restaurants serving liquors with meals.
Title 27 - Alcohol, Tobacco Products and Firearms
Proprietors of restaurants and other persons who serve liquors with meals to customers, though no separate or specific charge for the liquors is made, shall pay special tax or shall register during the suspension period as provided in §31.21(b). (72 Stat. 1344; 26 U.S.C. 5122) [25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005; T.D. TTB–36, 70 FR 62249, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart C—Special (Occupational) Taxes
Special Tax Liability of Certain Organizations, Agencies and Persons
§ 31.30 Restaurants serving liquors with meals.
