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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 M - Alcohol, Tobacco and Other Excise Taxes |
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Part 194 - LIQUOR DEALERS |
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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. |