CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 31—ALCOHOL BEVERAGE DEALERS > SUBPART C—Activities Subject to This Part (§31.21 to §31.48) > 31.42—Restaurants serving liquors with meals.

31.42—Restaurants serving liquors with meals.

Proprietors of restaurants and other persons who serve liquors with meals to paying customers, even if no separate or specific charge for the liquors is made, are dealers subject to the provisions of this part.

Code of Federal Regulations

( 26 U.S.C. 5122 )