2005 CFR Title 27, Volume 1

Title 27--Alcohol, Tobacco Products and Firearms CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 31--ALCOHOL BEVERAGE DEALERS
	31.1	Applicability.
	31.2	Territorial extent.
	31.3	Basic permit requirements.
	31.4	Relation to State and municipal law.
	31.11	Meaning of terms.
	31.21	Basis of tax.
	31.22	Selling or offering for sale.
	31.23	Retail dealer in liquors.
	31.24	Wholesale dealer in liquors.
	31.25	Retail dealer in beer.
	31.26	Wholesale dealer in beer.
	31.27	Limited retail dealer; persons eligible.
	31.28	Sales of 20 wine gallons (75.7 liters) or more.
	31.29	Clubs or similar organizations.
	31.30	Restaurants serving liquors with meals.
	31.31	States, political subdivisions thereof, or the District of Columbia.
	31.32	Sales of denatured spirits or articles.
	31.33	Sales of alcoholic compounds, preparations, or mixtures containing distilled spirits, wines, or beer.
	31.34	Sales by agencies and instrumentalities of the United States.
	31.35	Warehouse receipts covering spirits.
	31.41	Forms prescribed.
	31.42	Right of entry and examination.
	31.43	Delegations of the Administrator.
	31.51	Special tax liability incurred at each place of business.
	31.52	Place of sale.
	31.53	Place of offering for sale.
	31.54	Places of storage; deliveries therefrom.
	31.55	Caterers.
	31.56	Peddling.
	31.57	General.
	31.58	Hotels.
	31.59	Ball park, race track, etc.; sales throughout the premises.
	31.71	Different businesses of same ownership and location.
	31.72	Dealer in beer and dealer in liquors at the same location.
	31.91	Liability of partners.
	31.92	Addition of partners or incorporation of partnership.
	31.93	Formation of a partnership by two dealers.
	31.94	Withdrawal of one or more partners.
	31.101	Special tax rates.
	31.102	Date special tax is due.
	31.103	Computation of special tax.
	31.104	Time for filing return.
	31.104a	Place for filing return.
	31.105	Method of payment.
	31.106	Special tax returns.
	31.106a	Employer identification number.
	31.107	Execution of Form 5630.5.
	31.109	Penalty for failure to file return or to pay tax.
	31.110	Interest on unpaid tax.
	31.111	Waiver of penalties.
	31.121	Issuance of stamps.
	31.121a	Distribution of stamps for multiple locations.
	31.122	Receipt in lieu of stamp prohibited.
	31.123	Stamps covering business in violation of State law.
	31.124	Passenger trains, aircraft, and vessels.
	31.125	Carriers not engaged in passenger service.
	31.126	Supply boats or vessels.
	31.127	Retail dealers ``At Large.''
	31.131	General.
	31.132	Lost or destroyed.
	31.133	Seizure by State authorities.
	31.134	Errors disclosed by taxpayers.
	31.135	Errors discovered on inspection.
	31.136	General.
	31.137	Credit by an ATF officer.
	31.138	Receipt for taxes.
	31.139	Credit for incorrect stamp.
	31.151	Amended return, Form 5630.5; endorsement on stamp.
	31.152	Failure to register change of address within 30 days.
	31.153	Certificate in lieu of lost or destroyed special tax stamp.
	31.161	Sale of business.
	31.162	Incorporation of business.
	31.163	New corporation.
	31.164	Stockholder continuing business of corporation.
	31.165	Change in trade name or style of business.
	31.166	Change of name or increase in capital stock of a corporation.
	31.167	Change in ownership of capital stock.
	31.168	Change in membership of unincorporated club.
	31.169	Change of control, persons having right of succession.
	31.170	Failure to perfect right of succession within 30 days.
	31.181	Single sale of liquors or warehouse receipts.
	31.182	Proprietors of distilled spirits plants selling certain distilled spirits or wines.
	31.183	Proprietors of bonded wine cellars selling certain wines or wine spirits.
	31.183a	Proprietors of taxpaid wine bottling houses selling certain wines.
	31.184	Proprietors of breweries selling beer stored at their breweries.
	31.185	Wholesale dealers in liquors consummating sales of wines or beer at premises of other dealers.
	31.186	Wholesale dealers in beer consummating sales at premises of other dealers.
	31.187	Hospitals.
	31.187a	Limited retail dealers.
	31.187b	Coordination of taxes under 26 U.S.C. 5111 and 5121.
	31.188	Persons making casual sales.
	31.189	Agents, auctioneers, brokers, etc., acting on behalf of others.
	31.190	Apothecaries or druggists selling medicines and tinctures.
	31.191	Persons selling products unfit for beverage use.
	31.192	Retail dealer selling in liquidation his entire stock.
	31.193	Persons returning liquors for credit, refund, or exchange.
	31.201	Claims.
	31.202	Time limit on filing of claim.
	31.203	Discontinuance of business.
	31.211	Unlawful purchases of distilled spirits.
	31.221	General requirements as to distilled spirits.
	31.222	Requirements as to wines and beer.
	31.223	Records to be kept by States, political subdivisions thereof, or the District of Columbia.
	31.224	Records to be kept by proprietors of distilled spirits plants.
	31.225	Records of receipt.
	31.226	Records of disposition.
	31.227	Canceled or corrected records.
	31.228	Previously prescribed or approved records of receipt and disposition.
	31.229	Variations in format, or preparation, of records.
	31.230	Monthly summary report.
	31.231	Conversion between metric and U.S. units.
	31.232	Discontinuance of business.
	31.233	Requirements when a wholesale dealer in liquors maintains a retail department.
	31.234	Requirements for retail dealers.
	31.235	Filing.
	31.236	Place of filing.
	31.237	Retention of records and files.
	31.238	Photographic copies of records.
	31.261	Refilling of liquor bottles.
	31.262	Possession of refilled liquor bottles.
	31.263	Possession of used liquor bottles.
	31.264	Mixed cocktails.
	31.271	Requirements and procedure.
	31.272	Labeling.
	31.281	General.
	31.283	Records.
	31.291	Destruction of marks and brands on wine containers.
	31.292	Wine bottling.
	31.293	Mixing cocktails in advance of sale.