27 CFR 31.162 - Discontinuance of business.

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 J [§ 31.151 - § 31.192]

§ 31.162 - Discontinuance of business.

When a wholesale dealer in liquors who is required, under § 31.160, to file a monthly summary report discontinues business, a monthly summary report marked “Final” must be filed covering transactions through the date of discontinuance.

(26 U.S.C. 5121)

authority: 26 U.S.C. 5001,5002,5121,5122,5131,5132,5206,5207,5273,5301,5352,5555,5603,5613,5681,5687,6061,6065,6071,6091,6103,6109,6723,6724,7805

source: T.D. TTB-79, 74 FR 37407, July 28, 2009, unless otherwise noted.

cite as: 27 CFR 31.162