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Title 27 Part 479 → Subpart D → §479.43

Title 27 → Chapter II → Subchapter B → Part 479 → Subpart D → §479.43

Electronic Code of Federal Regulations e-CFR

Title 27 Part 479 → Subpart D → §479.43

e-CFR data is current as of December 10, 2019

Title 27Chapter IISubchapter BPart 479Subpart D → §479.43


Title 27: Alcohol, Tobacco Products and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart D—Special (Occupational) Taxes


§479.43   Changes through bankruptcy of owner.

A receiver or referee in bankruptcy may continue the business under the stamp issued to the taxpayer at the place and for the period for which the tax was paid. An assignee for the benefit of creditors may continue business under his assignor's special tax stamp without incurring additional special (occupational) tax liability. In such cases, the change shall be registered with ATF in a manner similar to that required by §479.42.

[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-251, 52 FR 19334, May 22, 1987]


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