Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.40.525 Discontinuance of operations

Every manufacturer of processed tobacco who desires to discontinue operations and close a factory must dispose of all processed tobacco on hand, make a concluding inventory and concluding report, in accordance with the provisions of §§ 40.523 and 40.522, respectively, and surrender the permit to the appropriate TTB officer.

(Authority:  26 U.S.C. 5721, 5722)