[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 889]
 
            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.  31.167  Change in ownership of capital stock.

    Additional special tax (or additional registration during the 
suspension period described in Sec.  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]