[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR194.21]

[Page 1096]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 194--LIQUOR DEALERS--Table of Contents
 
                 Subpart C--Special (Occupational) Taxes
 
Sec. 194.21  Basis of tax.


    Special taxes are imposed on persons engaging in or carrying on the 
business or occupation of selling or offering for sale alcoholic liquors 
fit for use as a beverage or any alcoholic liquors sold for use as a 
beverage. The classes of liquor dealer business on which special 
occupational tax is imposed and the conditions under which such tax is 
incurred are specified in Secs. 194.23 through 194.26. No person shall 
engage in any business on which the special tax is imposed until he has 
filed a special tax return as provided in Sec. 194.26 of this part and 
paid the special tax for such business.

(72 Stat. 1346; 26 U.S.C. 5142)

[25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-271, 53 FR 17552, May 17, 1988]