CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 31—ALCOHOL BEVERAGE DEALERS > SUBPART J—Records and Reports (§31.151 to §31.192) > 31.162—Discontinuance of business.

31.162—Discontinuance of business.

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.

Code of Federal Regulations

( 26 U.S.C. 5121 )