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Code of Federal Regulations (Last Updated: May 6, 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 M - Alcohol, Tobacco and Other Excise Taxes |
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Part 194 - LIQUOR DEALERS |
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Subpart C - Special (Occupational) Taxes |
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Dealers Classified |
§ 194.28 - Sales of 20 wine gallons (75.7 liters) or more.
Latest version.
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Any person who sells or offers for sale distilled spirits, wines, or beer, in quantities of 20 wine gallons (75.7 liters) or more, to the same person at the same time, shall be presumed and held to be a wholesale dealer in liquors or a wholesale dealer in beer, as the case may be, unless such person shows by satisfactory evidence that such sale, or offer for sale, was made to a person other than a dealer.