27 C.F.R. § 31.32 Sales of denatured spirits or articles.
Title 27 - Alcohol, Tobacco Products and Firearms
Any person who sells denatured spirits or any substance or preparation made with or containing denatured spirits for use, or for sale for use, for beverage purposes, or who sells any of such products under circumstances from which it might reasonably appear that it is the intention of the purchaser to procure the same for sale or use for beverage purposes, shall pay special tax or shall register during the suspension period as provided in §31.21(b). (72 Stat. 1314; 26 U.S.C. 5001) [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
§ 31.32 Sales of denatured spirits or articles.
