U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

Searching within: All TitlesTitle 27Chapter IPart 31Subpart C - Subpart C—Activities Subject to This Part
Exit search mode at current location
§ 31.42 - Restaurants serving liquors with meals.

Proprietors of restaurants and other persons who serve liquors with meals to paying customers, even if no separate or specific charge for the liquors is made, are dealers subject to the provisions of this part.

(26 U.S.C. 5122)