27 CFR 31.167 - Change in ownership of capital stock.

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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 K: Change in Proprietorship or Control

31.167 - Change in ownership of capital stock.

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]

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