[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.81]

[Page 323]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 17_DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING 
 
                      Subpart D_Special Tax Stamps
 
Sec.  17.81  General.

    A person who filed a special tax return and paid any tax due is not 
required to file a new special tax return or pay a new special tax by 
reason of a mere change in the trade name or style under which the 
business is conducted, nor by reason of a change in management which 
involves no change in the proprietorship of the business.

[T.D. ATF-379, 61 FR 31412, June 20, 1996, as amended by T.D. TTB-36, 70 
FR 62242, Oct. 31, 2005]