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Code of Federal Regulations (Last Updated: November 8, 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 H - Changes in Registration Information |
Changes Requiring Registration as a New Business |
§ 31.121 - Sale of business. |
§ 31.122 - Incorporation of business. |
§ 31.123 - New corporation. |
§ 31.124 - Stockholder continuing business of corporation. |
§ 31.125 - Cross references. |
Special Tax Return, Form 5630.5 |
§ 31.106 - Special tax returns. |
§ 31.107 - Execution of Form 5630.5. |
§ 31.109 - Penalty for failure to file return or to pay tax. |
§ 31.110 - Interest on unpaid tax. |
§ 31.106a - Employer identification number. |
Filing Return and Payment of Special Tax |
§ 31.105 - Method of payment. |
§ 31.104a - Place for filing return. |
Delinquent Returns |
Other Changes |
§ 31.131 - Change of address. |
§ 31.132 - Change in name or style of business. |
§ 31.133 - Change in management. |
§ 31.134 - Increase in capital stock of a corporation. |
§ 31.135 - Change in ownership of capital stock. |
§ 31.136 - Change in membership of unincorporated club. |
§ 31.137 - Withdrawal of partner(s). |
§ 31.138 - Discontinuance of business. |