[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: 27CFR194.28]

[Page 1098]
 
            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. 194.28  Sales of 20 wine gallons (75.7 liters) or more.

    Any person who sells or offers for sale distilled spirits, wines, or 
beer, in quantities of 20 wine gallons (75.7 liters) or more, to the 
same person at the same time, shall be presumed and held to be a 
wholesale dealer in liquors or a wholesale dealer in beer, as the case 
may be, unless such person shows by satisfactory evidence that such 
sale, or offer for sale, was made to a person other than a dealer.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1413 (26 U.S.C. 5691))

[T.D. ATF-34, 41 FR 46860, Oct. 26, 1976]

  Special Tax Liability of Certain Organizations, Agencies and Persons