27 C.F.R. Subpart H—Suspension and Discontinuance of Operations
Title 27 - Alcohol, Tobacco Products and Firearms
Every export warehouse proprietor who desires to discontinue operations and close out his warehouse shall dispose of all cigars, cigarettes, and cigarette papers and tubes on hand, in accordance with this part, making a closing inventory and closing report, in accordance with the provisions of §§44.146 and 44.151, respectively, and surrender, with such inventory and report, his permit to the appropriate TTB officer as notice of such discontinuance, in order that the appropriate TTB officer may terminate the liability of the surety on the bond of the export warehouse proprietor. (72 Stat. 1422; 26 U.S.C. 5721, 5722) [T.D. 6871, 31 FR 51, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975] Where the appropriate TTB officer has reason to believe that an export warehouse proprietor has not in good faith complied with the provisions of 26 U.S.C. chapter 52, and regulations thereunder, or with any other provision of 26 U.S.C. with intent to defraud, or has violated any condition of his permit, or has failed to disclose any material information required or made any material false statement in the application for permit, or has failed to maintain his premises, in such manner as to protect the revenue, the appropriate TTB officer shall issue an order, stating the facts charged, citing such export warehouse proprietor to show cause why his permit should not be suspended or revoked after hearing thereon in accordance with part 71 of this chapter, which part (including the provisions relating to appeals) is made applicable to such proceedings. If the hearing examiner, or the Administrator, on appeal, decides the permit should be suspended, for such time as to him seems proper, or be revoked, the appropriate TTB officer shall by order give effect to such decision. (72 Stat. 1421; 26 U.S.C. 5713) [25 FR 4720, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–48, 44 FR 55856, Sept. 28, 1979; T.D. ATF–463, 66 FR 42734, Aug. 15, 2001]
Title 27: Alcohol, Tobacco and Firearms
PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
Subpart H—Suspension and Discontinuance of Operations
§ 44.161 Discontinuance of operations.
§ 44.162 Suspension and revocation of permit.
