View all text of Subjgrp 47 [§ 11.32 - § 11.39]

§ 11.35 - Termination of business.

Products on hand at the time a trade buyer terminates operations may be returned for cash or credit against outstanding indebtedness. This does not include a temporary seasonal shutdown (see § 11.39).

[T.D. ATF-364, 60 FR 20428, Apr. 26, 1995]