[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 872]
 
            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 E_Places Subject to Special Tax
 
Sec.  31.51  Special tax liability incurred at each place of business.


    Except as provided in Sec. Sec.  31.31 and 31.181 through 31.193, 
payment of special tax (or registration during the suspension period as 
provided in Sec.  31.21(b)) is required for each and every place where 
distilled spirits, wines, or beer are sold or offered for sale: 
Provided, That the term ``place'' as used in this section means the 
entire office, plant or area of the business in any one location under 
the same proprietorship; and passageways, streets, highways, rail 
crossings, waterways, or partitions dividing the premises shall not be 
deemed sufficient separation to require the payment of additional 
special tax (or to require additional registration), if the various 
divisions are otherwise contiguous.

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

[T.D. TTB-36, 70 FR 62249, Oct. 31, 2005]