27 CFR § 31.15 - Disclosure of information.

---
identifier: "/us/cfr/t27/s31.15"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 31.15 - Disclosure of information."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "31.15"
section_name: "Disclosure of information."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "31"
part_name: "ALCOHOL BEVERAGE DEALERS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5001, 5002, 5121, 5122-5124, 5131, 5132, 5206, 5207, 5273, 5301, 5352, 5555, 5603, 5613, 5681, 5687, 6061, 6065, 6071, 6091, 6103, 6109, 6723, 6724, 7805."
regulatory_source: "T.D. TTB-79, 74 FR 37407, July 28, 2009, unless otherwise noted."
cfr_part: "31"
---


# 31.15 Disclosure of information.

Alcohol dealer registration forms are “information returns” as that term is used in 26 U.S.C. 6103 and, as such, are not subject to disclosure except as provided in that law.

(26 U.S.C. 6103)