27 CFR 31.232 - Discontinuance of business.

Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms (December 2005)

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Id. vLex: VLEX-19674127

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US Code - Title 26: Internal Revenue Code - 26 USC 5114 - Sec. 5114. Records

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Text:

TITLE 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

CHAPTER I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER A - LIQUORS

PART 31 - ALCOHOL BEVERAGE DEALERS

subpart o - PRESCRIBED RECORDS AND REPORTS, AND POSTING OF SIGNS

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. 85859, 72 Stat. 1342, as amended, 1395, as amended (26 U.S.C. 5114, 5555)) [T.D. ATF115, 47 FR 51572, Nov. 16, 1982. Redesignated by T.D. TTB25, 70 FR 19884, Apr. 15, 2005]