27 C.F.R. § 31.232   Discontinuance of business.


Title 27 - Alcohol, Tobacco Products and Firearms


Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart O—Prescribed Records and Reports, and Posting of Signs
Wholesale Dealers' Records and Reports

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§ 31.232   Discontinuance of business.

When a wholesale dealer in liquors, who is required under §31.230 to file a monthly summary report, discontinues business, a monthly summary report marked “Final” shall be filed covering transactions through the date of discontinuance.

(Sec. 201, Pub. L. 85–859, 72 Stat. 1342, as amended, 1395, as amended (26 U.S.C. 5114, 5555))

[T.D. ATF–115, 47 FR 51572, Nov. 16, 1982. Redesignated and amended by T.D. TTB–25, 70 FR 19884, 19887, Apr. 15, 2005]

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