27 CFR 17.187 – Discontinuance of business
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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 of this chapter or registering and keeping records as a liquor dealer under part 31 of this chapter.The spirits likewise may be returned to the person from whom purchased, or they may be destroyed or given away.