27 C.F.R. § 10.23

Gifts or payments to wholesalers

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Although industry members are not prohibited from offering or giving money or other things of value to a wholesale entity (i.e., the corporation, partnership, or individual who owns the business), the wholesaler will be considered as acting as a mere conduit between its officers, employees, or representatives and the industry member, if:

(a) There is an agreement or understanding, implied or explicit, that the money or thing of value will be passed on to the officers, employees, or representatives, or

(b) It is obvious by the very nature of the item given (such as a free trip) that a pass through to the officers, employees, or representatives is clearly contemplated, or

(c) The records of the recipient wholesaler do not accurately reflect such money or item as an asset or the wholesale entity, thus being subject to all ensuing tax consequences as distinguished from the receipt of the money or item as a personal asset of an officer, employee, or representative.

Notes of Decisions

Cited in 1 case, 1996–1996 · leading case: Slimp v. Dep't of Liquor Control, 687 A.2d 123 (Conn. 1996).

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Slimp v. Dep't of Liquor Control, 687 A.2d 123 (Conn. 1996). · cites it 2× “The letter stated: “Assuming such payments are in compliance with State law, adherence to 27 CFR 10.23 will enable your client to safely act within the purview of the Federal Alcohol Administration Act.”

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