CFR›Title 27›Chapter I›Part 31›Subpart N ContainsSections 31.231–31.234CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart N—Miscellaneous Sections 31.231 § 31.231 Destruction of marks and brands on wine containers. 31.232 § 31.232 Wine bottling. 31.233 § 31.233 Mixing cocktails in advance of sale. 31.234 § 31.234 Liability for special (occupational) tax. Previous M Subpart M—Distilled Spirits for Export with Benefit of Drawback