---
kind: "section"
citation: "27 C.F.R. § 20.68"
title: "27"
number: "20.68"
heading: "Notice of permanent discontinuance."
url: "https://uscodex.org/cfr/27/20.68"
---

# §20.68. Notice of permanent discontinuance.

- (a) **Notice.** When a permittee permanently discontinues business, a written notice shall be filed 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 of all specially denatured spirits, as required in [§ 20.234](/cfr/27/20.234.md), and
  - (3) **The date of discontinuance.**
- (b) **Final Reports.** The written notice required by this paragraph will also be accompanied by a report on Form 5150.18 covering the discontinuance and marked “Final Report.”

## Notes

### Amendments

[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended at T.D. ATF-476, 67 FR 17939, Apr. 12, 2002; T.D. TTB-140 81 FR 59456, Aug. 30, 2016]

### Authority

Authority: 26 U.S.C. 5001, 5206, 5214, 5271-5275, 5311, 5552, 5555, 5607, 6065, 6109, 7805.

### Source

Source: T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise noted.

### Amendments

[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended at T.D. ATF-476, 67 FR 17939, Apr. 12, 2002; T.D. TTB-140 81 FR 59456, Aug. 30, 2016]