§ 31.0 - Scope.

Subpart A - General Provisions

§ 31.1 - Definitions.

§ 31.2 - Territorial extent.

§ 31.3 - Basic permit requirements.

§ 31.4 - Relation to State and municipal law.

Subpart B - Administrative Provisions

§ 31.11 - Forms prescribed.

§ 31.12 - Right of entry and examination.

§ 31.13 - Delegations of the Administrator.

§ 31.14 - Penalties.

§ 31.15 - Disclosure of information.

Subpart C - Activities Subject to This Part

§ 31.21 - Basis of regulation.

§ 31.22 - Selling or offering for sale.

Special Tax Liability of Certain Organizations, Agencies and Persons

§ 31.29 - Clubs or similar organizations.

§ 31.30 - Restaurants serving liquors with meals.

Dealers Classified

§ 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.

§ 31.31 - Retail dealer in liquors.

§ 31.32 - Wholesale dealer in liquors.

§ 31.33 - Retail dealer in beer.

§ 31.34 - Wholesale dealer in beer.

§ 31.35 - Limited retail dealer; persons eligible.

§ 31.36 - Sales of 20 wine gallons (75.7 liters) or more.

Certain Organizations, Agencies, and Persons

§ 31.41 - Clubs or similar organizations.

§ 31.42 - Restaurants serving liquors with meals.

§ 31.43 - States, political subdivisions of States, or the District of Columbia.

§ 31.44 - Sales of denatured spirits or articles.

§ 31.45 - Sales of alcoholic compounds, preparations, or mixtures containing distilled spirits, wines, or beer.

§ 31.46 - Sales by agencies and instrumentalities of the United States.

§ 31.47 - Warehouse receipts covering spirits.

§ 31.48 - Alcohol beverage producers, processors, and bonded warehousemen.

Subpart D - Exemptions and Exceptions

Persons Who Are Not Dealers in Liquors or Beer

§ 31.61 - Single sale of liquors or warehouse receipts.

§ 31.62 - Persons making casual sales.

§ 31.63 - Agents, auctioneers, brokers, etc., acting on behalf of others.

§ 31.64 - Apothecaries or druggists selling medicines and tinctures.

§ 31.65 - Persons selling products unfit for beverage use.

§ 31.66 - Retail dealer selling entire stock in liquidation.

§ 31.67 - Persons returning liquors for credit, refund, or exchange.

Persons Exempt from Registration and/or Recordkeeping

§ 31.51 - Wholesale dealers making retail sales.

§ 31.52 - Wholesale dealers in liquors consummating sales of wines or beer at premises of other dealers.

§ 31.53 - Wholesale dealers in beer consummating sales at premises of other dealers.

§ 31.54 - Hospitals.

§ 31.55 - Limited retail dealers.

Subpart E - Places Subject to Registration

§ 31.56 - Peddling.

§ 31.71 - Registration required at each place of business.

§ 31.72 - Place of sale.

§ 31.73 - Place of offering for sale.

§ 31.74 - Places of storage; deliveries therefrom.

§ 31.75 - Dealer in beer and dealer in liquors at the same location.

Sales in Multiple Locations

§ 31.91 - Passenger trains, aircraft, and vessels.

§ 31.92 - Carriers not engaged in passenger service.

§ 31.93 - Supply boats or vessels.

§ 31.94 - Retail dealers “At Large.”

§ 31.95 - Caterers.

§ 31.96 - Peddling.

Sales in Two or More Areas on the Same Premises

§ 31.57 - General.

§ 31.58 - Hotels.

§ 31.59 - Ball park, race track, etc.; sales throughout the premises.

§ 31.81 - General.

§ 31.82 - Hotels.

§ 31.83 - Ball park, race track, etc.; sales throughout the premises.

Subpart F - Partnerships

§ 31.101 - Registration of partners.

§ 31.102 - Addition of partners or incorporation of partnership.

§ 31.103 - Formation of a partnership by two dealers.

§ 31.104 - Withdrawal of one or more partners.

Subpart G - Registration Form, TTB F 5630.5d

§ 31.111 - Date registration form is due.

§ 31.112 - Registration of multiple locations.

§ 31.113 - Place for filing registration form.

§ 31.114 - Completion of registration form.

§ 31.115 - Employer identification number.

§ 31.116 - Execution of registration form.

Subpart H - Changes in Registration Information

Changes Requiring Registration as a New Business

§ 31.121 - Sale of business.

§ 31.122 - Incorporation of business.

§ 31.123 - New corporation.

§ 31.124 - Stockholder continuing business of corporation.

§ 31.125 - Cross references.

Special Tax Return, Form 5630.5

§ 31.106 - Special tax returns.

§ 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.

§ 31.106a - Employer identification number.

Filing Return and Payment of Special Tax

§ 31.105 - Method of payment.

§ 31.104a - Place for filing return.

Delinquent Returns

Other Changes

§ 31.131 - Change of address.

§ 31.132 - Change in name or style of business.

§ 31.133 - Change in management.

§ 31.134 - Increase in capital stock of a corporation.

§ 31.135 - Change in ownership of capital stock.

§ 31.136 - Change in membership of unincorporated club.

§ 31.137 - Withdrawal of partner(s).

§ 31.138 - Discontinuance of business.

Subpart I - Restrictions Relating to Purchases of Distilled Spirits

§ 31.126 - Supply boats or vessels.

§ 31.127 - Retail dealers “At Large.”

§ 31.141 - Unlawful purchases of distilled spirits.

Correction of Errors on Special Tax Stamps

Stamp To Be Available For Examination

Stamps for Incorrect Period or Incorrect Liability

§ 31.139 - Credit for incorrect stamp.

§ 31.121a - Distribution of stamps for multiple locations.

Subpart J - Records and Reports

Retention of Records and Files

§ 31.191 - Period of retention.

§ 31.192 - Photographic copies of records.

Filing of Wholesale Dealers' Records and Reports

§ 31.171 - Method of filing.

§ 31.172 - Place of filing.

Retail Dealer'S Records

§ 31.181 - Requirements for retail dealers.

Wholesale Dealers' Records and Reports

§ 31.151 - General requirements as to distilled spirits.

§ 31.152 - Requirements as to wines and beer.

§ 31.153 - Records to be kept by States, political subdivisions of States, or the District of Columbia.

§ 31.154 - Records to be kept by alcohol beverage producers, processors, and bonded warehousemen.

§ 31.155 - Records of receipt.

§ 31.156 - Records of disposition.

§ 31.157 - Canceled or corrected records.

§ 31.158 - Previously prescribed or approved records of receipt and disposition.

§ 31.159 - Variations in format or preparation of records.

§ 31.160 - Monthly summary report.

§ 31.161 - Conversion between metric and U.S. units.

§ 31.162 - Discontinuance of business.

§ 31.163 - Requirements when a wholesale dealer in liquors maintains a retail department.

Subpart K - Reuse and Possession of Used Liquor Bottles

§ 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.

§ 31.201 - Refilling of liquor bottles.

§ 31.202 - Possession of refilled liquor bottles.

§ 31.203 - Possession of used liquor bottles.

§ 31.204 - Mixed cocktails.

Subpart L - Packaging of Alcohol for Industrial Uses

§ 31.211 - Requirements and procedure.

§ 31.212 - Labeling.

Persons Who Are Not Dealers in Liquors or Beer

§ 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.

§ 31.193 - Persons returning liquors for credit, refund, or exchange.

Persons Exempt From Liquor and Beer Dealer Special Taxes

§ 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.

§ 31.184 - 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.

§ 31.183a - Proprietors of taxpaid wine bottling houses selling certain wines.

§ 31.187a - Limited retail dealers.

§ 31.187b - Coordination of taxes under 26 U.S.C. 5111 and 5121.

Subpart M - Distilled Spirits for Export with Benefit of Drawback

§ 31.221 - General.

§ 31.223 - Records and reports.

Subpart N - Miscellaneous

§ 31.231 - Destruction of marks and brands on wine containers.

§ 31.232 - Wine bottling.

§ 31.233 - Mixing cocktails in advance of sale.

§ 31.234 - Liability for special (occupational) tax.

Subpart O - Prescribed Records and Reports, and Posting of Signs

Period of Retention

§ 31.237 - Retention of records and files.

§ 31.238 - Photographic copies of records.

§§ 31.239--31.241 - [Reserved]

Files of Records and Reports

§ 31.235 - Filing.

§ 31.236 - Place of filing.

Wholesale Dealers' Records and Reports

§ 31.222 - Requirements as to wines and beer.

§ 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.

Retail Dealer's Records

Subpart Q - Reuse and Possession of Used Liquor Bottles

§ 31.261 - Refilling of liquor bottles.

§ 31.262 - Possession of refilled liquor bottles.

§ 31.263 - Possession of used liquor bottles.

§ 31.264 - Mixed cocktails.

Subpart R - Packaging of Alcohol for Industrial Uses

§ 31.271 - Requirements and procedure.

§ 31.272 - Labeling.

Subpart S - Distilled Spirits for Export With Benefit of Drawback

§ 31.281 - General.

§ 31.283 - Records.

Subpart T - Miscellaneous

§ 31.291 - Destruction of marks and brands on wine containers.

§ 31.292 - Wine bottling.

§ 31.293 - Mixing cocktails in advance of sale.