§ 31.188 - Persons making casual sales.  


Latest version.
  • Certain persons making casual sales of liquors are not liquor or beer dealers within the meaning of the statute; they are as follows:

    (a) Administrators, executors, receivers, and other fiduciaries who receive distilled spirits, wines, or beer in their fiduciary capacities and sell such liquors in one parcel, or at public auction in parcels of not less than 20 wine gallons (75.7 liters);

    (b) Creditors who receive distilled spirits, wines, or beer as security for, or in payment of, debts and sell such liquors in one parcel, or at a public auction in parcels of not less than 20 wine gallons (75.7 liters);

    (c) Public officers or court officials who levy on distilled spirits, wines, or beer under order or process of any court or magistrate and sell such liquors in one parcel, or at public auction in parcels of not less than 20 wine gallons (75.7 liters); or,

    (d) A retiring partner, or representative of a deceased partner, who sells distilled spirits, wines, or beer to the incoming or remaining partner, or partners, of a partnership.

    Persons making such sales are not required to pay special tax (or to register during the suspension period described in § 31.21(b)) or keep the records or reports required of dealers in subpart O of this part.