{"data":{"id":"us/27-cfr-17.187","jurisdiction":"us","citation":"27 CFR 17.187","heading":"Discontinuance of business.","body":"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.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 17—DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS","Subpart I—Miscellaneous Provisions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"41c0bb9affd2bd63cf680200b4aa8f2f20b7bfecb0671183e875e3454e439200","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-17.186","next":"us/27-cfr-18.1"},"notice":"GroundRules: Original legal text. Not legal advice."}