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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 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. |