[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR479.45]

[Page 180]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
   CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, 
                          DEPARTMENT OF JUSTICE
 
PART 479--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS--Table of Contents
 
                 Subpart D--Special (Occupational) Taxes
 
Sec. 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.

                       Change of Business Location