§18.38. Permanent discontinuance.
27 C.F.R. § 18.38
A proprietor who permanently discontinues the business of a concentrate manufacturer shall, after completion of operations, file an application on form TTB F 5520.3 to cover such discontinuance, giving the date of the discontinuance.
Notes, amendments, and revision history
Amendments
[T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024]
Authority
Authority: 26 U.S.C. 5001, 5171-5173, 5178, 5179, 5203, 5351, 5354, 5356, 5511, 5552, 6065, 6109, 7805.
Source
Source: T.D. ATF-104, 47 FR 23921, June 2, 1982, unless otherwise noted.
Amendments
[T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024]