27 CFR 25.131 - Change in name.

Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms (December 2005)

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US Code - Title 26: Internal Revenue Code - 26 USC 7011 - Sec. 7011. Registration - persons paying a special tax

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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

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. ATF271, 53 FR 17549, May 17, 1988, as amended by T.D. TTB36, 70 FR 62246, Oct. 31, 2005]