27 C.F.R. § 31.91 Liability of partners.
Title 27 - Alcohol, Tobacco Products and Firearms
Any number of persons carrying on one business in partnership at any one place during any tax year shall be required to pay but one special tax (or to register but once during the suspension period as provided in §31.21(b)) for such business. (72 Stat. 1347; 26 U.S.C. 5143) [T.D. TTB–36, 70 FR 62250, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart G—Partnerships
§ 31.91 Liability of partners.
