27 CFR 27.31
§ 27.31 Warehouse receipts covering distilled spirits.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 27.31, § 27.31 Warehouse receipts covering distilled spirits, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/117398
- Permanent ID
ys:prov:117398@1- SHA-256
24403a80f5516238b1bd123d60e9f6541f05e72edeea4652ccdefa54a76fea44
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.