Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 20 · § 20.175

§ 20.175. Shipment for account of another dealer.

148 words·~1 min read·/us/cfr/t27/s§ 20.175·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)A dealer may order specially denatured spirits shipped directly from a denaturer or another dealer to a customer (dealer or user).
(b)The dealer who ordered the shipment of specially denatured spirits shall forward a copy of his or her permit, Form 5150.9, and the consignee's permit, Form 5150.9, to the person actually shipping the specially denatured spirits.
(c)The dealer who ordered the shipment shall be liable for the tax while the specially denatured spirits are in transit and the person actually shipping the specially denatured spirits shall not be liable except as provided in 26 U.S.C. 5001(a)(4) and (5). (Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C. 5271)) \[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended at T.D. ATF-476, 67 FR 17939, Apr. 12, 2002; 67 FR 20868, Apr. 26, 2002; T.D. TTB-140, 81 FR 59459, Aug. 30, 2016\]
Connections1 cite this · traces to 2
2 references not yet in our index
  • Pub. L. 85-859
  • 72 Stat. 1370
Citation graph
cites case law
§ 20.175
Shipment for account of another dealer.
Fed. Reg.×1
U.S.C.§ 5001
U.S.C.§ 5271
Pub. L.Pub. L. 85-859
Stat.72 Stat. 1370
Cites 4Cited by 1 across 1 source
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.