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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter II - Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice |
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SubChapter B - Firearms and Ammunition |
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Part 479 - Machine Guns, Destructive Devices, and Certain Other Firearms |
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Subpart D - Special (Occupational) Taxes |
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Change of Ownership |
§ 479.45 - Changes in corporation.
Latest version.
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§ 479.45 Changes in corporation.
Additional special (occupational) tax is not required by reason of a mere change of name or increase in the capital stock of a corporation if the laws of the State of incorporation provide for such change or increase without the formation of a new corporation. A stockholder in a corporation who after its dissolution continues the business, incurs new special (occupational) tax liability.