[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR20.68] [Page 442] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE TREASURY PART 20--DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM--Table of Contents Subpart D--Qualification of Dealers and Users Sec. 20.68 Notice of permanent discontinuance. (a) Notice. When a permittee permanently discontinues business, a written notice shall be filed with the appropriate ATF officer to cover the discontinuance. The notice will be accompanied by the permit, and contain-- (1) A request to cancel the permit, (2) A statement of the disposition made of all specially denatured spirits, as required in Sec. 20.234, and (3) The date of discontinuance. (b) Bonds. The bond of a permittee may not be canceled until all specially denatured spirits have been properly disposed of as required by this part. (c) Final Reports. The written notice required by this paragraph will also be accompanied by a report on Form 5150.18 covering the discontinuance and marked ``Final Report.'' (Approved by the Office of Management and Budget under control number 1512-0336)