Code of Federal Regulations · Section
§ 31.138 — Discontinuance Of Business
27 C.F.R. § 31.138
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A dealer going out of business must register that event within 30 days by filing a registration form, TTB Form 5630.5d, in accordance with instructions on the form.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001