Regulatory Text
27 C.F.R. § 27.31 — Warehouse receipts covering distilled spirits.
§ 27.31 Warehouse receipts covering distilled spirits. The sale of warehouse receipts for distilled spirits is equivalent to the sale of distilled spirits. Accordingly, every person engaged in business as an importer of distilled spirits who sells, or offers for sale, warehouse receipts for distilled spirits stored in customs bonded warehouses, or elsewhere, must register and keep records as a dealer in liquors at the place where the warehouse receipts are sold or offered for sale, in accordance with part 31 of this chapter. (26 U.S.C. 5121, 5122, 5123, 5124)
Source: ecfr.gov · govinfo.gov — public domain
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Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-CFR27-SEC-81123C
Entity Class
REGULATION / FEDERAL-CFR-SECTION
Domain Signature
boisestandard.org
Citation
27 C.F.R. § 27.31
Corpus
CFR — Code of Federal Regulations
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
c46db3761eebfe62...
Semantic Edges
Pending — corpus passes queued
The regulatory text of 27 C.F.R. § 27.31 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
Navigate Corpus — Title 27 C.F.R.
Title 27 — Alcohol, Tobacco Products and Firearms
27 C.F.R. § 1.127 C.F.R. § 1.227 C.F.R. § 1.327 C.F.R. § 1.427 C.F.R. § 1.1027 C.F.R. § 1.2027 C.F.R. § 1.2127 C.F.R. § 1.2227 C.F.R. § 1.2327 C.F.R. § 1.2427 C.F.R. § 1.2527 C.F.R. § 1.2627 C.F.R. § 1.2727 C.F.R. § 1.2927 C.F.R. § 1.3027 C.F.R. § 1.3127 C.F.R. § 1.3527 C.F.R. § 1.4027 C.F.R. § 1.4127 C.F.R. § 1.4227 C.F.R. § 1.4327 C.F.R. § 1.4427 C.F.R. § 1.5027 C.F.R. § 1.5127 C.F.R. § 1.5227 C.F.R. § 1.5527 C.F.R. § 1.5627 C.F.R. § 1.5727 C.F.R. § 1.5827 C.F.R. § 1.59
27 C.F.R. — public domain
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