[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.140]

[Page 618-619]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 24_WINE--Table of Contents
 
                 Subpart D_Establishment and Operations
 
Sec.  24.140  Notice.

    (a) General. Where all or part of the operations at a wine premises 
are to be

[[Page 619]]

permanently discontinued, the proprietor shall file with the appropriate 
TTB officer a notice in letter form to cover the discontinuance. The 
proprietor shall state in the notice the date on which operations will 
be discontinued and, if the wine premises are to be transferred to a 
successor proprietor, the name of the successor proprietor. Any basic 
permit issued to the proprietor under the Federal Alcohol Administration 
Act (49 Stat. 978; 27 U.S.C. 203) for the operation discontinued will be 
submitted to the appropriate TTB officer with a written request for 
cancellation.
    (b) Bonded wine premises. The proprietor shall certify in the 
notice, as applicable, that:
    (1) All wine, spirits, or volatile fruit-flavor concentrate have 
been lawfully removed from bonded wine premises, destroyed, or 
transferred to a successor as of the effective date of discontinuance,
    (2) No wine, spirits, or volatile fruit-flavor concentrate are in 
transit to bonded wine premises, and
    (3) All approved applications covering the transfer of spirits to 
bonded wine premises have been returned to the appropriate TTB officer.

The proprietor shall submit a report marked ``Final'' on the TTB F 
5120.17, Report of Bonded Wine Premises Operations. Any wine, spirits, 
or volatile fruit-flavor concentrate transferred to a successor will be 
identified as ``Transferred to successor'' on the report and identified 
as ``Received from predecessor'' on the initial report filed by the 
successor.
    (c) Taxpaid wine bottling house premises or Taxpaid wine premises. 
The proprietor shall certify in the notice that all taxpaid United 
States or foreign wine on hand have been disposed of, or if not yet 
disposed of, the manner of disposition and the time period in which the 
disposition will occur. The proprietor shall include taxpaid United 
States wine on the TTB F 5120.17 report marked ``Final.'' Any United 
States taxpaid wine transferred to a successor will be identified as 
``Transferred to successor'' on the report and identified as ``Received 
from predecessor'' on the initial report filed by the successor. (Sec. 
201, Pub. L. 85-859, 72 Stat. 1381, as amended (26 U.S.C. 5367))

(Approved by the Office of Management and Budget under control numbers 
1512-0058 and 1512-0216)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-338, 
58 FR 19064, Apr. 12, 1993; T.D. ATF-409, 64 FR 13683, Mar. 22, 1999]