27 CFR § 6.67
Sales to retailer whose account is in arrears
April 24, 2020
An extension of credit (for product purchases) by an industry member to a retailer whose account is in arrears does not constitute a means to induce within the meaning of the Act so long as such retailer pays in advance or on delivery an amount equal to or greater than the value of each order, regardless of the manner in which the industry member applies the payment in its records.
[T.D. ATF-364, 60 FR 20422, Apr. 26, 1995]