Code of Federal Regulations · Section
§ 31.42 — Restaurants Serving Liquors With Meals
27 C.F.R. § 31.42
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Proprietors of restaurants and other persons who serve liquors with meals to paying customers, even if no separate or specific charge for the liquors is made, are dealers subject to the provisions of this part.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Recordkeeping by retail dealers26 U.S.C. § 5122