§31.42. Restaurants serving liquors with meals.
27 C.F.R. § 31.42
Proprietors of restaurants and other persons who serve liquors with meals to paying customers, even if no separate or specific charge for the liquors is made, are dealers subject to the provisions of this part.
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.