[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: 27CFR194.71]

[Page 1237]
 
            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 F--Each Business Taxable
 
Sec. 194.71  Different businesses of same ownership and location.


    Where more than one taxable business is conducted by the same person 
at the same place, special tax for each business shall be paid at the 
rates severally prescribed, except as provided in Secs. 194.24 and 
194.26.

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