Subpart A - Scope of Regulations

§ 194.1 - Applicability.

§ 194.2 - Territorial extent.

§ 194.3 - Basic permit requirements.

§ 194.4 - Relation to State and municipal law.

Subpart B - Definitions

§ 194.11 - Meaning of terms.

Subpart C - Special (Occupational) Taxes

§ 194.21 - Basis of tax.

§ 194.22 - Selling or offering for sale.

Dealers Classified

§ 194.23 - Retail dealer in liquors.

§ 194.24 - Wholesale dealer in liquors.

§ 194.25 - Retail dealer in beer.

§ 194.26 - Wholesale dealer in beer.

§ 194.27 - Limited retail dealer; persons eligible.

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

Special Tax Liability of Certain Organizations, Agencies and Persons

§ 194.29 - Clubs or similar organizations.

§ 194.30 - Restaurants serving liquors with meals.

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

§ 194.32 - Sales of denatured spirits or articles.

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

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

§ 194.35 - Warehouse receipts covering spirits.

Subpart D - Administrative Provisions

§ 194.41 - Forms prescribed.

§ 194.42 - Right of entry and examination.

Subpart E - Places Subject to Special Tax

§ 194.51 - Special tax liability incurred at each place of business.

§ 194.52 - Place of sale.

§ 194.53 - Place of offering for sale.

§ 194.54 - Places of storage; deliveries therefrom.

§ 194.55 - Caterers.

§ 194.56 - Peddling.

Sales in Two or More Areas on the Same Premises

§ 194.57 - General.

§ 194.58 - Hotels.

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

Subpart F - Each Business Taxable

§ 194.71 - Different businesses of same ownership and location.

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

Subpart G - Partnerships

§ 194.91 - Liability of partners.

§ 194.92 - Addition of partners or incorporation of partnership.

§ 194.93 - Formation of a partnership by two dealers.

§ 194.94 - Withdrawal of one or more partners.

Subpart H - Payment of Special Tax

§ 194.101 - Special tax rates.

§ 194.102 - Date special tax is due.

§ 194.103 - Computation of special tax.

Delinquent Returns

§ 194.111 - Waiver of penalties.

Special Tax Return, Form 5630.5

§ 194.106 - Special tax returns.

§ 194.107 - Execution of Form 5630.5.

§ 194.109 - Penalty for failure to file return or to pay tax.

§ 194.110 - Interest on unpaid tax.

§ 194.106a - Employer identification number.

Filing of Return and Payment of Special Tax

Filing Return and Payment of Special Tax

§ 194.104 - Time for filing return.

§ 194.105 - Method of payment.

§ 194.104a - Place for filing return.

Subpart I - Special Tax Stamps

§ 194.121 - Issuance of stamps.

§ 194.122 - Receipt in lieu of stamp prohibited.

§ 194.123 - Stamps covering business in violation of State law.

§ 194.124 - Stamps for passenger trains, aircraft, and vessels.

§ 194.125 - Carriers not engaged in passenger service.

§ 194.126 - Stamps for supply boats or vessels.

§ 194.127 - Stamps for retail dealers “At Large.”

Correction of Errors on Special Tax Stamps

§ 194.134 - Errors disclosed by taxpayers.

§ 194.135 - Errors discovered on inspection.

Stamps for Incorrect Period or Incorrect Liability

§ 194.136 - General.

§ 194.137 - Credit by an ATF officer.

§ 194.138 - Receipt for taxes.

§ 194.139 - Credit for incorrect stamp.

Stamp To Be Available For Examination

§ 194.131 - General.

§ 194.132 - Lost or destroyed.

§ 194.133 - Seizure by State authorities.

§ 194.121a - Distribution of stamps for multiple locations.

Subpart J - Change of Location

§ 194.151 - Amended return, Form 5630.5; endorsement on stamp.

§ 194.152 - Failure to register change of address within 30 days.

§ 194.153 - Certificate in lieu of lost or destroyed special tax stamp.

Subpart K - Change in Proprietorship or Control

§ 194.161 - Sale of business.

§ 194.162 - Incorporation of business.

§ 194.163 - New corporation.

§ 194.164 - Stockholder continuing business of corporation.

§ 194.165 - Change in trade name or style of business.

§ 194.166 - Change of name or increase in capital stock of a corporation.

§ 194.167 - Change in ownership of capital stock.

§ 194.168 - Change in membership of unincorporated club.

§ 194.169 - Change of control, persons having right of succession.

§ 194.170 - Failure to perfect right of succession within 30 days.

Subpart L - Exemptions and Exceptions

Persons Who Are Not Dealers in Liquors or Beer

§ 194.188 - Persons making casual sales.

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

§ 194.190 - Apothecaries or druggists selling medicines and tinctures.

§ 194.191 - Persons selling products unfit for beverage use.

§ 194.192 - Retail dealer selling in liquidation his entire stock.

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

Persons Exempt From Liquor and Beer Dealer Special Taxes

§ 194.181 - Single sale of liquors or warehouse receipts.

§ 194.182 - Proprietors of distilled spirits plants selling certain distilled spirits or wines.

§ 194.183 - Proprietors of bonded wine cellars selling certain wines or wine spirits.

§ 194.184 - Proprietors of breweries selling beer stored at their breweries.

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

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

§ 194.187 - Hospitals.

§ 194.183a - Proprietors of taxpaid wine bottling houses selling certain wines.

§ 194.187a - Limited retail dealers.

§ 194.187b - Coordination of taxes under 26 U.S.C. 5111 and 5121.

Subpart M - Refund of Special Taxes

§ 194.201 - Claims.

§ 194.202 - Time limit on filing of claim.

§ 194.203 - Discontinuance of business.

Subpart N - Restrictions Relating to Purchases of Distilled Spirits

§ 194.211 - Unlawful purchases of distilled spirits.

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

Retail Dealer's Records

§ 194.234 - Requirements for retail dealers.

Files of Records and Reports

§ 194.235 - Filing.

§ 194.236 - Place of filing.

Wholesale Dealers' Records and Reports

§ 194.221 - General requirements as to distilled spirits.

§ 194.222 - Requirements as to wines and beer.

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

§ 194.224 - Records to be kept by proprietors of distilled spirits plants.

§ 194.225 - Records of receipt.

§ 194.226 - Records of disposition.

§ 194.227 - Canceled or corrected records.

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

§ 194.229 - Variations in format, or preparation, of records.

§ 194.230 - Monthly summary report.

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

§ 194.232 - Discontinuance of business.

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

Period of Retention

§ 194.237 - Retention of records and files.

§ 194.238 - Photographic copies of records.

§§ 194.239--194.241 - [Reserved]

Wholesale Dealers’ Records and Reports

Subpart Q - Reuse and Possession of Used Liquor Bottles

§ 194.261 - Refilling of liquor bottles.

§ 194.262 - Possession of refilled liquor bottles.

§ 194.263 - Possession of used liquor bottles.

§ 194.264 - Mixed cocktails.

Subpart R - Packaging of Alcohol for Industrial Uses

§ 194.271 - Requirements and procedure.

§ 194.272 - Labeling.

Subpart S - Distilled Spirits for Export With Benefit of Drawback

§ 194.281 - General.

§ 194.283 - Records.

Subpart T - Miscellaneous

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

§ 194.292 - Wine bottling.

§ 194.293 - Mixing cocktails in advance of sale.