[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 888]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
              Subpart K_Change in Proprietorship or Control
 
Sec.  31.164  Stockholder continuing business of corporation.

    A special tax stamp held (or a registration completed during the 
suspension period described in Sec.  31.21(b)) by a corporation as a 
dealer in liquors, or as a dealer in beer, cannot cover the same 
business carried on by one or more of its stockholders after dissolution 
of the corporation.

(72 Stat. 1340, 1343; 26 U.S.C. 5111, 5121)

[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]