Code of Federal Regulations · Section
§ 31.0 — Scope
27 C.F.R. § 31.0
View:
This part contains the requirements relating to the registration of wholesale and retail dealers in liquors and in beer and to the operations of such dealers, including recordkeeping requirements, prescribed under title 26 of the United States Code. This part also contains provisions relating to entry of dealers' premises and inspection of their records by TTB officers.
Authorizing Statute
-
Imposition, rate, and attachment of tax26 U.S.C. § 5001