U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

§ 31.15 - Disclosure of information.

Alcohol dealer registration forms are “information returns” as that term is used in 26 U.S.C. 6103 and, as such, are not subject to disclosure except as provided in that law.

(26 U.S.C. 6103)