Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
Part 194 - LIQUOR DEALERS |
Subpart I - Special Tax Stamps |
Stamp To Be Available For Examination |
§ 194.131 - General.
Latest version.
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A dealer shall keep his special tax stamp available in his place of business for inspection by any ATF officer during business hours. A dealer holding a special tax stamp as a retail dealer in liquors or a retail dealer in beer “At Large” or “In the United States” shall keep the stamp available for inspection where he is conducting such business.