27 C.F.R. § 31.52 Place of sale.
Title 27 - Alcohol, Tobacco Products and Firearms
The place at which ownership of liquors is transferred, actually or constructively, is the place of sale. (72 Stat. 1347; 26 U.S.C. 5143) [25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–379, 61 FR 31426, June 20, 1996 and further redesignated by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart E—Places Subject to Special Tax
§ 31.52 Place of sale.
