1. Regulations
  2. title 27
  3. chapter I
  4. part 31
  5. subpart E
  6. § 31.72

View all text of Subpart E [§ 31.71 - § 31.96]

§ 31.72 - Place of sale.

For purposes of this part, the place at which ownership of liquors is transferred, actually or constructively, is the place of sale.

AUTHORITY: 26 U.S.C. 5001, 5002, 5121, 5122-5124, 5131, 5132, 5206, 5207, 5273, 5301, 5352, 5555, 5603, 5613, 5681, 5687, 6061, 6065, 6071, 6091, 6103, 6109, 6723, 6724, 7805.

SOURCE: T.D. TTB-79, 74 FR 37407, July 28, 2009, unless otherwise noted.

CITE AS: 27 CFR 31.72