Code of Federal Regulations · Section
§ 19.695 — Notice Of Permanent Discontinuance
27 C.F.R. § 19.695
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When a proprietor permanently discontinues operations as an alcohol fuel plant, the proprietor must file a letterhead notice with the appropriate TTB officer along with the following:
(a) The original copy of the alcohol fuel plant permit and the proprietor's request that the permit be cancelled;
(b) A written statement disclosing whether or not all spirits, including fuel alcohol, have been lawfully disposed of, and whether or not there are any spirits in transit to the premises; and
(c) A report on form TTB 5110.75, Alcohol Fuel Plant Report, covering the discontinued operations, with the report marked “Final Report”.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Distilled spirits for fuel use26 U.S.C. § 5181