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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter A - Alcohol |
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Part 31 - Alcohol Beverage Dealers |
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Subpart K - Reuse and Possession of Used Liquor Bottles |
§ 31.164 - Stockholder continuing business of corporation.
Latest version.
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A special tax stamp held (or a registration completed during the suspension period described in § 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.