[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR194.1] [Page 1229] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE TREASURY PART 194--LIQUOR DEALERS--Table of Contents Subpart A--Scope of Regulations Sec. 194.1 Applicability. This part contains the substantive and procedural requirements relating to the special taxes imposed on wholesale and retail dealers in liquors and in beer, requirements and procedures pertaining to operations of such dealers prescribed under Title 26 of the United States Code, as amended, and provisions relating to entry of premises and inspection of records by ATF officers. [T.D. ATF-271, 53 FR 17552, May 17, 1988]