27 C.F.R. PART 31--ALCOHOL BEVERAGE DEALERS
TITLE 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--LIQUORS
PART 31--ALCOHOL BEVERAGE DEALERS
Subpart A--SCOPE OF REGULATIONS
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| Basic permit requirements.
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| Relation to State and municipal law.
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Subpart B--DEFINITIONS
Subpart C--SPECIAL (OCCUPATIONAL) TAXES
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| Selling or offering for sale.
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| Retail dealer in liquors.
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| Wholesale dealer in liquors.
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| Wholesale dealer in beer.
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| Limited retail dealer; persons eligible.
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| Sales of 20 wine gallons (75.7 liters) or more.
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| Clubs or similar organizations.
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| Restaurants serving liquors with meals.
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| States, political subdivisions thereof, or the District of Columbia.
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| Sales of denatured spirits or articles.
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| Sales of alcoholic compounds, preparations, or mixtures containing distilled spirits, wines, or beer.
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| Sales by agencies and instrumentalities of the United States.
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| Warehouse receipts covering spirits.
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Subpart D--ADMINISTRATIVE PROVISIONS
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| Right of entry and examination.
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| Delegations of the Administrator.
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Subpart E--PLACES SUBJECT TO SPECIAL TAX
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| Special tax liability incurred at each place of business.
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| Place of offering for sale.
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| Places of storage; deliveries therefrom.
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| Ball park, race track, etc.; sales throughout the premises.
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Subpart F--EACH BUSINESS TAXABLE
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| Different businesses of same ownership and location.
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| Dealer in beer and dealer in liquors at the same location.
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Subpart G--PARTNERSHIPS
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| Addition of partners or incorporation of partnership.
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| Formation of a partnership by two dealers.
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| Withdrawal of one or more partners.
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Subpart H--PAYMENT OF SPECIAL TAX
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| Computation of special tax.
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| Employer identification number.
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| Execution of Form 5630.5.
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| Penalty for failure to file return or to pay tax.
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Subpart I--SPECIAL TAX STAMPS
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| Distribution of stamps for multiple locations.
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| Receipt in lieu of stamp prohibited.
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| Stamps covering business in violation of State law.
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| Passenger trains, aircraft, and vessels.
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| Carriers not engaged in passenger service.
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| Retail dealers ''At Large.''
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| Seizure by State authorities.
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| Errors disclosed by taxpayers.
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| Errors discovered on inspection.
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| Credit by an ATF officer.
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| Credit for incorrect stamp.
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Subpart J--CHANGE OF LOCATION
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| Amended return, Form 5630.5; endorsement on stamp.
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| Failure to register change of address within 30 days.
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| Certificate in lieu of lost or destroyed special tax stamp.
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Subpart K--CHANGE IN PROPRIETORSHIP OR CONTROL
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| Incorporation of business.
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| Stockholder continuing business of corporation.
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| Change in trade name or style of business.
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| Change of name or increase in capital stock of a corporation.
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| Change in ownership of capital stock.
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| Change in membership of unincorporated club.
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| Change of control, persons having right of succession.
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| Failure to perfect right of succession within 30 days.
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Subpart L--EXEMPTIONS AND EXCEPTIONS
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| Single sale of liquors or warehouse receipts.
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| Proprietors of distilled spirits plants selling certain distilled spirits or wines.
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| Proprietors of bonded wine cellars selling certain wines or wine spirits.
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| Proprietors of taxpaid wine bottling houses selling certain wines.
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| Proprietors of breweries selling beer stored at their breweries.
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| Wholesale dealers in liquors consummating sales of wines or beer at premises of other dealers.
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| Wholesale dealers in beer consummating sales at premises of other dealers.
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| Coordination of taxes under 26 U.S.C. 5111 and 5121.
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| Persons making casual sales.
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| Agents, auctioneers, brokers, etc., acting on behalf of others.
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| Apothecaries or druggists selling medicines and tinctures.
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| Persons selling products unfit for beverage use.
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| Retail dealer selling in liquidation his entire stock.
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| Persons returning liquors for credit, refund, or exchange.
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Subpart M--REFUND OF SPECIAL TAXES
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| Time limit on filing of claim.
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| Discontinuance of business.
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Subpart N--RESTRICTIONS RELATING TO PURCHASES OF DISTILLED SPIRITS
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| Unlawful purchases of distilled spirits.
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Subpart O--PRESCRIBED RECORDS AND REPORTS, AND POSTING OF SIGNS
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| General requirements as to distilled spirits.
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| Requirements as to wines and beer.
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| Records to be kept by States, political subdivisions thereof, or the District of Columbia.
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| Records to be kept by proprietors of distilled spirits plants.
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| Canceled or corrected records.
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| Previously prescribed or approved records of receipt and disposition.
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| Variations in format, or preparation, of records.
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| Conversion between metric and U.S. units.
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| Discontinuance of business.
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| Requirements when a wholesale dealer in liquors maintains a retail department.
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| Requirements for retail dealers.
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| Retention of records and files.
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| Photographic copies of records.
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Subpart P--[RESERVED]
Subpart Q--REUSE AND POSSESSION OF USED LIQUOR BOTTLES
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| Refilling of liquor bottles.
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| Possession of refilled liquor bottles.
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| Possession of used liquor bottles.
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Subpart R--PACKAGING OF ALCOHOL FOR INDUSTRIAL USES
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| Requirements and procedure.
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Subpart S--DISTILLED SPIRITS FOR EXPORT WITH BENEFIT OF DRAWBACK
Subpart T--MISCELLANEOUS
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| Destruction of marks and brands on wine containers.
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| Mixing cocktails in advance of sale.
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