27 CFR § 20.68 - Notice of permanent discontinuance.

---
identifier: "/us/cfr/t27/s20.68"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 20.68 - Notice of permanent discontinuance."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "20.68"
section_name: "Notice of permanent discontinuance."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "20"
part_name: "DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5001, 5206, 5214, 5271-5275, 5311, 5552, 5555, 5607, 6065, 6109, 7805."
regulatory_source: "T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise noted."
cfr_part: "20"
---


# 20.68 Notice of permanent discontinuance.

(a) *Notice.* When a permittee permanently discontinues business, a written notice shall be filed with the appropriate TTB 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 § 20.234, and

(3) The date of discontinuance.

(b) *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 1513-0061)

[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended at T.D. ATF-476, 67 FR 17939, Apr. 12, 2002; T.D. TTB-140 81 FR 59456, Aug. 30, 2016]