{"data":{"id":"us/27-cfr-31.162","jurisdiction":"us","citation":"27 CFR 31.162","heading":"Discontinuance of business.","body":"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.","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 31—ALCOHOL BEVERAGE DEALERS","Subpart J—Records and Reports"],"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":"ee8ba94a5f839320cb4182f8618d7a0870d925f6ddab7731cef93385fe9bae68","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-31.161","next":"us/27-cfr-31.163"},"notice":"GroundRules: Original legal text. Not legal advice."}