27 CFR § 11.34
Products which may no longer be lawfully sold
April 24, 2020
Products which may no longer be lawfully sold may be returned for cash or credit against outstanding indebtedness. This would include situations where, due to a change in regulation or administrative procedure over which the trade buyer or an affiliate of the trade buyer has no control, a particular size or brand is no longer permitted to be sold.
[T.D. ATF-364, 60 FR 20428, Apr. 26, 1995]