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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter A - Alcohol |
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Part 27 - Importation of Distilled Spirits, Wines, and Beer |
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Subpart C - Dealer Registration and Recordkeeping |
§ 27.31 - Warehouse receipts covering distilled spirits.
Latest version.
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§ 27.31 Warehouse receipts covering distilled spirits.
The sale of warehouse receipts for distilled spirits is equivalent to the sale of distilled spirits. Accordingly, every person engaged in business as an importer of distilled spirits who sells, or offers for sale, warehouse receipts for distilled spirits stored in customs bonded warehouses, or elsewhere, must register and keep records as a dealer in liquors at the place where the warehouse receipts are sold or offered for sale, in accordance with part 31 of this chapter.