[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: 27CFR179.43]

[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. 179.43  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 Sec. 179.42.

[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]