[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR194.30]

[Page 1208]
 
            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. 194.30  Restaurants serving liquors with meals.

    Proprietors of restaurants and other persons who serve liquors with 
meals to customers, though no separate or specific charge for the 
liquors is made, shall pay special tax.

(72 Stat. 1344; 26 U.S.C. 5122)