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Where two persons form a partnership after each has registered for a business carried on by himself, the partnership must register as a new dealer to cover the business conducted by the partnership.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
§ 5001 - Imposition, rate, and attachment of tax
§ 5002 - Definitions
§ 5121 - Recordkeeping by wholesale dealers
§ 5122 - Recordkeeping by retail dealers
§ 5123 - Preservation and inspection of records, and entry of premises for inspection
§ 5124 - Registration by dealers
§ 5131 - Packaging distilled spirits for industrial uses
§ 5132 - Prohibited purchases by dealers
§ 5206 - Containers
§ 5207 - Records and reports
§ 5273 - Sale, use, and recovery of denatured distilled spirits
§ 5301 - General
§ 5352 - Taxpaid wine bottling house
§ 5555 - Records, statements, and returns
§ 5603 - Penalty relating to records, returns and reports
§ 5613 - Forfeiture of distilled spirits not closed, marked, or branded as required by law
§ 5681 - Penalty relating to signs
§ 5687 - Penalty for offenses not specifically covered
§ 6061 - Signing of returns and other documents
§ 6065 - Verification of returns
§ 6071 - Time for filing returns and other documents
§ 6091 - Place for filing returns or other documents
§ 6103 - Confidentiality and disclosure of returns and return information
§ 6109 - Identifying numbers
§ 6723 - Failure to comply with other information reporting requirements
§ 6724 - Waiver; definitions and special rules
§ 7805 - Rules and regulations