[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR179.42]

[Page 1210]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 179--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS--Table of Contents
 
                 Subpart D--Special (Occupational) Taxes
 
Sec. 179.42  Changes through death of owner.

    Whenever any person who has paid special (occupational) tax dies, 
the surviving spouse or child, or executors or administrators, or other 
legal representatives, may carry on this business for the remainder of 
the term for which tax has been paid and at the place (or places) for 
which the tax was paid, without any additional payment, subject to the 
following conditions. If the surviving spouse or child, or executor or 
administrator, or other legal representative of the deceased taxpayer 
continues the business, such person shall, within 30 days after the date 
on which the successor begins to carry on the business, file a new 
return, Form 5630.7, with ATF in accordance with the instructions on the 
form. The return thus executed shall show the name of the original 
taxpayer, together with the basis of the succession. (As to liability in 
case of failure to register, see Sec. 179.49.)

[T.D. ATF-70, 45 FR 33979, May 21, 1980, as amended by T.D. ATF-251, 52 
FR 19334, May 22, 1987; T.D. ATF-363, 60 FR 17456, Apr. 6, 1995]