1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter A - ALCOHOL
  5. Part 31 - ALCOHOL BEVERAGE DEALERS
  6. Subpart F - Partnerships
  7. 27 CFR § 31.103
27 CFR § 31.103
Formation of a partnership by two dealers
April 24, 2020
CFR

Where two persons form a partnership after each has registered for a business carried on by himself, the partnership must register as a new dealer to cover the business conducted by the partnership.

(26 U.S.C. 5121, 5122, 5124)

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§ 31.102 Addition of partners or incorporation of partnership
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§ 31.104 Withdrawal of one or more partners

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