{"data":{"id":"us/27-cfr-31.15","jurisdiction":"us","citation":"27 CFR 31.15","heading":"Disclosure of information.","body":"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.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 31—ALCOHOL BEVERAGE DEALERS","Subpart B—Administrative Provisions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"0b99b4759df9b3e0f3544c302f6eff8c8b329534e14da674d6232d98caa32ec1","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-31.14","next":"us/27-cfr-31.21"},"notice":"GroundRules: Original legal text. Not legal advice."}