27 CFR 31.123 - New corporation.

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Title 27: Alcohol, Tobacco Products and Firearms

CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER A: LIQUORS

PART 31: ALCOHOL BEVERAGE DEALERS

Subpart H: Changes in Registration Information

: Changes Requiring Registration As A New Business

31.123 - New corporation.

Where a new corporation is formed to take over and conduct the business of one or more corporations that have registered under this part, the new corporation must register in its own name as a new business.

(26 U.S.C. 5124)

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