---
kind: "section"
citation: "27 C.F.R. § 17.187"
title: "27"
number: "17.187"
heading: "Discontinuance of business."
url: "https://uscodex.org/cfr/27/17.187"
---

# §17.187. Discontinuance of business.


The manufacturer shall notify TTB when business is to be discontinued. Upon discontinuance of business, a manufacturer's entire stock of taxpaid distilled spirits on hand may be sold in a single sale without the necessity of qualifying as a wholesaler under [part 1](/cfr/27/part1.md) of this chapter or registering and keeping records as a liquor dealer under [part 31](/cfr/27/part31.md) of this chapter.The spirits likewise may be returned to the person from whom purchased, or they may be destroyed or given away.


## Notes

### Amendments

[T.D. ATF-379, 61 FR 31412, June 20, 1996, as amended by T.D. TTB-25, 70 FR 19882, Apr. 15, 2005; T.D. TTB-79, 74 FR 37402, July 28, 2009]

### Authority

Authority: 26 U.S.C. 5010, 5111-5114, 5123, 5206, 5273, 6065, 6091, 6109, 7213, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. ATF-379, 61 FR 31412, June 20, 1996, unless otherwise noted.

### Amendments

[T.D. ATF-379, 61 FR 31412, June 20, 1996, as amended by T.D. TTB-25, 70 FR 19882, Apr. 15, 2005; T.D. TTB-79, 74 FR 37402, July 28, 2009]