1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter A - ALCOHOL
  5. Part 31 - ALCOHOL BEVERAGE DEALERS
  6. Subpart H - Changes in Registration Information
  7. Topic - Changes Requiring Registration as a New Business
  8. 27 CFR § 31.124
27 CFR § 31.124
Stockholder continuing business of corporation
April 24, 2020
CFR

A registration completed 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. The stockholder(s) must register as a new business.

(26 U.S.C. 5124)

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§ 31.123 New corporation
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§ 31.125 Cross references

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