27 CFR 44.146 - Closing.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart G [§ 44.141 - § 44.154]

§ 44.146 - Closing.

A closing inventory shall be made by the export warehouse proprietor when he transfers ownership or concludes business. Where the proprietor transfers ownership the closing inventory shall be made as of the day preceding the date of the opening inventory of the successor.

(72 Stat. 1422; 26 U.S.C. 5721) [25 FR 4719, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF-480, 67 FR 30802, May 8, 2002]

authority: 26 U.S.C. 448,5701,5711,5721,5731,5741,5751,5754,6061,6065,6151,6402,6404,6806,7011,7212,7342,7606,7805; 31 U.S.C. 9301,9303,9304,9306

source: Redesignated by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001.

cite as: 27 CFR 44.146