27 CFR § 31.21 - Basis of regulation.

---
identifier: "/us/cfr/t27/s31.21"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 31.21 - Basis of regulation."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "31.21"
section_name: "Basis of regulation."
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"
---


# 31.21 Basis of regulation.

Persons engaging in or carrying on the business or occupation of selling or offering for sale alcoholic liquors fit for use as a beverage, or any alcoholic liquors sold for use as a beverage, are subject to the provisions of this part. The classes of liquor dealer business and the conditions under which the provisions of this part apply to them are specified in §§ 31.31 through 31.34.