CFR›Title 27›Chapter I›Part 27›Subpart C ContainsSections 27.30–27.31CorpusDaily eCFRDisplayed edition2026-08-17Last updated2026-08-17 Subpart C—Dealer Registration and Recordkeeping Sections 27.30 § 27.30 Dealer registration and recordkeeping. 27.31 § 27.31 Warehouse receipts covering distilled spirits. SourceT.D. TTB-79, 74 FR 37406, July 28, 2009, unless otherwise noted. Previous L Subpart L—Transfer of Distilled Spirits, Natural Wines, and Beer Without Payment of Tax, From Customs Custody to Distilled Spirits Plants, Bonded Wine Cellars, and Breweries Next D Subpart D—Tax On Imported Distilled Spirits, Wines, and Beer