§ 27.31. Warehouse receipts covering distilled spirits.
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/us/cfr/t27/s§ 27.31·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The sale of warehouse receipts for distilled spirits is equivalent to the sale of distilled spirits. Accordingly, every person engaged in business as an importer of distilled spirits who sells, or offers for sale, warehouse receipts for distilled spirits stored in customs bonded warehouses, or elsewhere, must register and keep records as a dealer in liquors at the place where the warehouse receipts are sold or offered for sale, in accordance with part 31 of this chapter. (26 U.S.C. 5121, 5122, 5123, 5124)
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§ 27.31
Warehouse receipts covering distilled spirits.
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