§ 17.81 - General.

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Related Notices
- 05-21563. Temporary rule; Treasury decision. 05-21563. Suspension of Special (Occupational) Tax (2004R-778P)
- 96-14881. Final rule, Treasury decision. 96-14881. Taxpaid Distilled Spirits Used in Manufacturing Products Unfit for Beverage Use (73R-24P)

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A person who filed a special tax return and paid any tax due is not required to file a new special tax return or pay a new special tax by reason of a mere change in the trade name or style under which the business is conducted, nor by reason of a change in management which involves no change in the proprietorship of the business.

                    
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