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Title 27 Part 479 → Subpart D → §479.45

Title 27 → Chapter II → Subchapter B → Part 479 → Subpart D → §479.45

Electronic Code of Federal Regulations e-CFR

Title 27 Part 479 → Subpart D → §479.45

e-CFR data is current as of December 11, 2019

Title 27Chapter IISubchapter BPart 479Subpart D → §479.45


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


§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.


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