Code of Federal Regulations · Section
§ 22.68 — Notice Of Permanent Discontinuance
27 C.F.R. § 22.68
View:
A permittee who permanently discontinues the use of tax-free alcohol shall file a written notice 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, as provided in § 22.154, of all tax-free and recovered alcohol, and
(3) The date of discontinuance.
Authorizing Statute
-
Imposition, rate, and attachment of tax26 U.S.C. § 5001
-
Surety corporations31 U.S.C. § 9304