27 CFR 44.146
§ 44.146 Closing.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 44.146, § 44.146 Closing, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118282
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a146c17142e71a6c636c4f497201c95deb5d6cf649bfad851424368f2a0e13e1
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Full text
A closing inventory shall be made by the export warehouse proprietor when he transfers ownership or concludes business. Where the proprietor transfers ownership the closing inventory shall be made as of the day preceding the date of the opening inventory of the successor.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.