27 C.F.R. § 31.71 Different businesses of same ownership and location.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) General. Where more than one taxable business is conducted by the same person at the same place, special tax for each business shall be paid at the rates severally prescribed, except as provided in §§31.24 and 31.26. (b) Suspension of tax. The person must register for each business during the suspension period as provided in §31.21(b) when no tax is due, except as provided in §§31.24 and 31.26. (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; T.D. TTB–36, 70 FR 62250, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart F—Each Business Taxable
§ 31.71 Different businesses of same ownership and location.
