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27 CFR § 11.39 - Seasonal dealers.

---
identifier: "/us/cfr/t27/s11.39"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 11.39 - Seasonal dealers."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "11.39"
section_name: "Seasonal dealers."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "11"
part_name: "CONSIGNMENT SALES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "15 U.S.C. 49-50; 27 U.S.C. 202 and 205."
regulatory_source: "T.D. ATF-74, 45 FR 63258, Sept. 23, 1980, unless otherwise noted."
cfr_part: "11"
---

# 11.39 Seasonal dealers.

Industry members may accept the return of products from retail dealers who are only open a portion of the year, if the products are likely to spoil during the off season. These returns will be for cash or for credit against outstanding indebtedness.