27 C.F.R. § 31.93 Formation of a partnership by two dealers.
Title 27 - Alcohol, Tobacco Products and Firearms
Except during the suspension period described in §31.21(b), where two persons, each holding a special tax stamp for a business carried on by himself, form a partnership, the firm shall pay special tax to cover the business conducted by the partnership. During the suspension period described in §31.21(b), if two registered dealers form a partnership, the firm must register as a new dealer. (72 Stat. 1340, 1343; 26 U.S.C. 5111, 5121) [T.D. TTB–36, 70 FR 62251, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart G—Partnerships
§ 31.93 Formation of a partnership by two dealers.
