Text
Title 27: Alcohol, Tobacco Products and Firearms
CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A: LIQUORS
PART 25: BEER
Subpart I: Special Taxes
: Changes in Special Tax Stamps
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]
Sponsored links
