27 C.F.R. § 17.187 Discontinuance of business.
Title 27 - Alcohol, Tobacco Products and Firearms
The manufacturer shall notify TTB when business is to be discontinued. Upon discontinuance of business, a manufacturer's entire stock of taxpaid distilled spirits on hand may be sold in a single sale without the necessity of qualifying as a wholesaler under part 1 of this chapter or paying special tax as a liquor dealer under part 31 of this chapter. The spirits likewise may be returned to the person from whom purchased, or they may be destroyed or given away. [T.D. ATF–379, 61 FR 31412, June 20, 1996, as amended by T.D. TTB–25, 70 FR 19882, Apr. 15, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 17—DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS
Subpart I—Miscellaneous Provisions
§ 17.187 Discontinuance of business.
