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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 |
§ 31.165 - Change in trade name or style of business.
Latest version.
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A dealer who has paid the special tax (or who has registered during the suspension period described in § 31.21(b)) for his business at a given location is not required to pay additional special tax (or to complete a new registration) by reason of a mere change in the trade name or style under which he conducts such business, or by reason of a change in management which involves no change in proprietorship of the business.