27 CFR 31.103 - Formation of a partnership by two dealers.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart F [§ 31.101 - § 31.104]

§ 31.103 - Formation of a partnership by two dealers.

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.

(26 U.S.C. 5121,5122,5124

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

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

cite as: 27 CFR 31.103