Title 27
SECTION 31.162
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.
(26 U.S.C. 5121)