---
kind: "section"
citation: "27 C.F.R. § 31.15"
title: "27"
number: "31.15"
heading: "Disclosure of information."
url: "https://uscodex.org/cfr/27/31.15"
---

# §31.15. Disclosure of information.


Alcohol dealer registration forms are “information returns” as that term is used in [26 U.S.C. 6103](/usc/26/6103.md) and, as such, are not subject to disclosure except as provided in that law.


## Notes

### 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.