Code of Federal Regulations · Section
§ 31.75 — Dealer In Beer And Dealer In Liquors At The Same Location
27 C.F.R. § 31.75
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Any person who registers as a wholesale dealer in beer or retail dealer in beer and who thereafter begins to sell distilled spirits or wine must also register as a wholesale dealer in liquors or retail dealer in liquors before commencing the sale, or offering for sale, of distilled spirits or wine.
Authorizing Statute
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Registration by dealers26 U.S.C. § 5124
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Imposition, rate, and attachment of tax26 U.S.C. § 5001