27 CFR §479.45
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Additional special (occupational) tax is not required by reason of a mere change of name or increase in the capital stock of a corporation if the laws of the State of incorporation provide for such change or increase without the formation of a new corporation. A stockholder in a corporation who after its dissolution continues the business, incurs new special (occupational) tax liability.