[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 871]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
                 Subpart C_Special (Occupational) Taxes
 
Sec.  31.33  Sales of alcoholic compounds, preparations, or mixtures 

containing distilled spirits, wines, or beer.

    (a) Special tax. Special tax payment (or registration during the 
suspension period as provided in Sec.  31.21(b)) will be required with 
respect to the sale, or offering for sale, of alcoholic compounds, 
preparations, or mixtures containing distilled spirits, wines, or beer, 
unless such compounds, preparations, or mixtures are unfit for use for 
beverage purposes and are sold solely for use for nonbeverage purposes.
    (b) Products unfit for beverage use. Products meeting the 
requirements for exemption from qualification under the provisions of 
Sec.  19.58 of this chapter shall be deemed to be unfit for beverage 
purposes for the purposes of this part.

[25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-379, 61 FR 31426, June 20, 1996. Redesignated by 
T.D. TTB-25, 70 FR 19884, Apr. 15, 2005; T.D. TTB-36, 70 FR 62249, Oct. 
31, 2005]