27 CFR 479.39 - Engaging in more than one business at the same location.

Regulations last checked for updates: May 19, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: May 15, 2024

View all text of Subpart D [§ 479.31 - § 479.52]

§ 479.39 - Engaging in more than one business at the same location.

If more than one business taxable under 26 U.S.C. 5801,is,the. This section does not require a qualified manufacturer or importer to qualify as a dealer if such manufacturer or importer also engages in business on his qualified premises as a dealer. However, a qualified manufacturer who engages in business as an importer must also qualify as an importer. Further, a qualified dealer is not entitled to engage in business as a manufacturer or importer.

[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979; T.D. ATF-271, 53 FR 17551, May 17, 1988]

authority: 26 U.S.C. 5812; 26 U.S.C. 5822; 26 U.S.C. 7801; 26 U.S.C. 7805.

source: 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.

cite as: 27 CFR 479.39