27 C.F.R. § 31.203 Discontinuance of business.
Title 27 - Alcohol, Tobacco Products and Firearms
A dealer who for any reason discontinues business is not entitled to refund for the unexpired portion of the fiscal year for which the special tax stamp was issued. (72 Stat. 1346; 26 U.S.C. 5142)
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart M—Refund of Special Taxes
§ 31.203 Discontinuance of business.
