Regulatory Text
27 C.F.R. § 31.47 — Warehouse receipts covering spirits.
§ 31.47 Warehouse receipts covering spirits. The sale of warehouse receipts for distilled spirits is equivalent to the sale of distilled spirits. Accordingly, every person who sells, or offers for sale, warehouse receipts for distilled spirits held or stored in a distilled spirits plant, customs bonded warehouse, or elsewhere, is required to register and keep records as a wholesale dealer in liquors, or as a retail dealer in liquors, as the case may be, at the place where those warehouse receipts are sold, or offered for sale, unless the person is exempt from those requirements under subpart D of this part. (26 U.S.C. 5121, 5122)
Source: ecfr.gov · govinfo.gov — public domain
Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-CFR27-SEC-B3B3FD
Entity Class
REGULATION / FEDERAL-CFR-SECTION
Domain Signature
boisestandard.org
Citation
27 C.F.R. § 31.47
Corpus
CFR — Code of Federal Regulations
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
e3052dece12bfa17...
Semantic Edges
Pending — corpus passes queued
The regulatory text of 27 C.F.R. § 31.47 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.
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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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