Code of Federal Regulations · Section
§ 20.68 — Notice Of Permanent Discontinuance
27 C.F.R. § 20.68
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(a) Notice. When a permittee permanently discontinues business, a written notice shall be filed with the appropriate TTB officer to cover the discontinuance. The notice will be accompanied by the permit, and contain—
(1) A request to cancel the permit,
(2) A statement of the disposition made of all specially denatured spirits, as required in § 20.234, and
(3) The date of discontinuance.
(b) Final Reports. The written notice required by this paragraph will also be accompanied by a report on Form 5150.18 covering the discontinuance and marked “Final Report.”
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001