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Title 27: Alcohol, Tobacco Products and Firearms
CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A: LIQUORS
PART 19: DISTILLED SPIRITS PLANTS
Subpart D: Registration of a Distilled Spirits Plant and Obtaining a Permit
: Requirements for An Operating Permit Under the Irc
19.96 - Denial of permit.
TTB will conduct proceedings for the denial of an application for an operating permit in accordance with the procedures set forth in part 71 of this chapter if the appropriate TTB officer has reason to believe that:
(a) The applicant (including, in the case of a corporation, any officer, director, or principal stockholder, and, in the case of a partnership, a partner) is, by reason of business experience, financial standing, or trade connections, not likely to maintain operations in compliance with 26 U.S.C. chapter 51, or the regulations issued thereunder;
(b) The applicant failed to disclose any material information required, or has made a false statement as to any material fact in connection with the application; or
(c) The premises where the applicant proposes to conduct the operations are not adequate to protect the revenue.
(26 U.S.C. 5271)
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