27 C.F.R. § 31.131 General.
Title 27 - Alcohol, Tobacco Products and Firearms
Except during the suspension period described in §31.21(b) when no special tax stamps are issued, a dealer shall keep his special tax stamp available in his place of business for inspection by any appropriate TTB officer during business hours. A dealer holding a special tax stamp as a retail dealer in liquors or a retail dealer in beer “At Large” or “In the United States” shall keep the stamp available for inspection where he is conducting such business. (72 Stat. 1348; 26 U.S.C. 5146) [T.D. 7130, 36 FR 12852, July 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975. Redesingated and amended by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005; T.D. TTB–36, 70 FR 62252, Oct. 31, 2005; T.D. TTB–44, 71 FR 16948, Apr. 4, 2006]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart I—Special Tax Stamps
Stamp To Be Available For Examination
§ 31.131 General.
