[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: 27CFR194.51]

[Page 1235-1236]
 
            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 E--Places Subject to Special Tax
 
Sec. 194.51  Special tax liability incurred at each place of business.


    Except as provided in Secs. 194.31 and 194.181 through 194.193, 
liability to special tax is incurred at each and every place where 
distilled spirits, wines, or beer are sold or offered for sale: 
Provided, That the term ``place'' as used in this section means the 
entire office, plant or area of the business in any one location under 
the same proprietorship; and passageways, streets, highways, rail 
crossings, waterways, or partitions dividing the premises shall not

[[Page 1236]]

be deemed sufficient separation to require the payment of addition 
special tax, if the various divisions are otherwise contiguous.

(72 Stat. 1347; 26 U.S.C. 5143)

[T.D. 7130, 36 FR 12852, July 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975]