27 C.F.R. § 31.167 Change in ownership of capital stock.
Title 27 - Alcohol, Tobacco Products and Firearms
Additional special tax (or additional registration during the suspension period described in §31.21(b)) is not required by reason of the sale or transfer of all or a controlling interest in the capital stock of a corporation. [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 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
§ 31.167 Change in ownership of capital stock.
