Code of Federal Regulations · Section

§ 18.38 — Permanent Discontinuance

27 C.F.R. § 18.38

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A proprietor who permanently discontinues the business of a concentrate manufacturer shall, after completion of operations, file an application on form TTB F 5520.3 to cover such discontinuance, giving the date of the discontinuance.

27 C.F.R. § 18.37 27 C.F.R. § 18.39

Authorizing Statute

Imposition, rate, and attachment of tax
26 U.S.C. § 5001