27 CFR 31.15 - Disclosure of information.

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 B [§ 31.11 - § 31.15]

§ 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)

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 31.15