[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR53.152]

[Page 1018]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 53_MANUFACTURERS EXCISE TAXES_FIREARMS AND AMMUNITION--Table of 
Contents
 
    Subpart L_Refunds and Other Administrative Provisions of Special 
                   Application to Manufacturers Taxes
 
Sec. 53.152  Final returns.

    (a) In general. Any person who is required to make a return on ATF 
Form 5300.26 pursuant to Sec. 53.151 and who in any return period 
ceases operations in respect of which the person is required to make a 
return on the form, shall make the return for that return period as a 
final return. A return made as a final return shall be marked ``Final 
Return'' by the person filing the return. A taxpayer who has only 
temporarily ceased to incur liability for tax required to be reported on 
ATF Form 5300.26 because of temporary or seasonal suspension of business 
or for other reasons, shall not make a final return until such 
operations are permanently ceased.
    (b) Statement to accompany final return. Each final return shall 
have attached a statement showing the address at which the records 
required by the regulations in this part will be kept, the name of the 
person keeping the records, and, if the business of the taxpayer has 
been sold or otherwise transferred to another person, the name and 
address of that person and the date on which the sale or transfer took 
place. If no sale or transfer occurred or if the taxpayer does not know 
the name of the person to whom the business was sold or transferred, 
that fact should be included in the statement.

[T.D. ATF-308, 56 FR 303, Jan. 3, 1991, as amended by T.D. ATF-330, 57 
FR 40325, Sept. 3, 1992. Redesignated in part by T.D. ATF-365, 60 FR 
33670, June 28, 1995]