Code of Federal Regulations · Section
§ 31.162 — Discontinuance Of Business
27 C.F.R. § 31.162
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When a wholesale dealer in liquors who is required, under § 31.160, to file a monthly summary report discontinues business, a monthly summary report marked “Final” must be filed covering transactions through the date of discontinuance.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Recordkeeping by wholesale dealers26 U.S.C. § 5121