---
kind: "section"
citation: "27 C.F.R. § 41.206"
title: "27"
number: "41.206"
heading: "Reports."
url: "https://uscodex.org/cfr/27/41.206"
---

# §41.206. Reports.

- (a) **General.** Importers must file a monthly report on TTB F 5220.6 in accordance with the instructions for the form.
- (b) **First report.** The first monthly report must be submitted by the 15th day of the month following the month in which the permit is issued.
- (c) **Reports of no activity.** Reports with the notation “No Activity” must be made for those months in which no activity occurs.
- (d) **Concluding report.** When a transfer of ownership of the business of an importer of tobacco products described in [§ 41.224](/cfr/27/41.224.md), or when a change in control of a corporation described in [§ 41.226](/cfr/27/41.226.md) occurs, a concluding report with the notation “Concluding Report” must be made for the month or partial month during which the transfer of ownership or change in control becomes effective. A concluding report must also be made for the month or partial month during which an importer concludes operations under the permit.

## Notes

### Amendments

[T.D. TTB-78, 74 FR 29415, June 22, 2009]

### Source

Source: T.D. ATF-422, 64 FR 71951, Dec. 22, 1999, unless otherwise noted.

### Authority

Authority: 26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6109, 6302, 6313, 6402, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.

### Amendments

[T.D. TTB-78, 74 FR 29415, June 22, 2009]