27 C.F.R. § 25.131   Change in name.


Title 27 - Alcohol, Tobacco Products and Firearms


Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart I—Special Taxes
Changes in Special Tax Stamps

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§ 25.131   Change in name.

If there is a change in the corporate or firm name, or in the trade name, as shown on Form 5630.5, the brewer shall file an amended special tax return as soon as practicable after the change covering the new corporate or firm name, or trade names. No new special tax is required to be paid. The brewer shall attach the special tax stamp for endorsement of the change in name, except if the change occurs during the suspension period described in §25.111(c).

(26 U.S.C. 7011)

[T.D. ATF–271, 53 FR 17549, May 17, 1988, as amended by T.D. TTB–36, 70 FR 62246, Oct. 31, 2005]

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