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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 l - EXEMPTIONS AND EXCEPTIONS
31.187a - Limited retail dealers.
Limited retail dealers, as specified in 31.27, are not required to pay special tax, or to register during the suspension period described in 31.21(b).
[T.D. ATF271, 53 FR 17553, May 17, 1988. Redesignated by T.D. TTB25, 70 FR 19884, Apr. 15, 2005; T.D. TTB36, 70 FR 62254, Oct. 31, 2005]
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