27 C.F.R. § 31.161 Sale of business.
Title 27 - Alcohol, Tobacco Products and Firearms
A special tax stamp is a receipt for tax, personal to the one to whom issued, and is not transferable from one dealer to another. Where a change occurs in the proprietorship of a business for which special tax has been paid or for which registration has been completed during the suspension period described in §31.21(b), the successor shall pay special tax (or shall register during the suspension period) for such business, except as provided in §31.169. (72 Stat. 1340, 1343; 26 U.S.C. 5111, 5121) [25 FR 6270, July 2, 1960, as amended by T.D. 7008, 34 FR 3664, Mar. 1, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF–251, 52 FR 19336, May 22, 1987. Redesignated and amended by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005; T.D. TTB–36, 70 FR 62253, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart K—Change in Proprietorship or Control
§ 31.161 Sale of business.
