§31.15. Disclosure of information.
27 C.F.R. § 31.15
Alcohol dealer registration forms are “information returns” as that term is used in 26 U.S.C. 6103 and, as such, are not subject to disclosure except as provided in that law.
Notes, amendments, and revision history
Authority
Authority: 26 U.S.C. 5001, 5002, 5121, 5122-5124, 5131, 5132, 5206, 5207, 5273, 5301, 5352, 5555, 5603, 5613, 5681, 5687, 6061, 6065, 6071, 6091, 6103, 6109, 6723, 6724, 7805.
Source
Source: T.D. TTB-79, 74 FR 37407, July 28, 2009, unless otherwise noted.