27 C.F.R. § 24.123

Current through November 30, 2024
Section 24.123 - Change in stockholders

If there is a change in the list of stockholders furnished under the provisions of § 24.110(c)(1) , the proprietor may, in lieu of submission within 30 days of the change under the provisions of § 24.120 , submit a new list of stockholders annually on May 1, or any other approved date, to the appropriate TTB officer which has on file the list of stockholders, provided the sale or transfer of capital stock does not result in a change in the control or management of the business.

27 C.F.R. §24.123

Sec. 201, Pub. L. 85-859, 72 Stat. 1379, as amended ( 26 U.S.C. 5356 )

T.D. ATF-299, 55 FR 24989, 6/19/1990, as amended by T.D. ATF-409, 64 FR 13683, 3/22/1999

Approved by the Office of Management and Budget under control number 1512-0058