[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: 27CFR19.54]

[Page 369-370]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 19_DISTILLED SPIRITS PLANTS--Table of Contents
 
                 Subpart Ca_Special (Occupational) Taxes
 
Sec.  19.54  Changes in special tax stamps.

    (a) Change in name. If there is a change in the corporate or firm 
name, or in the trade name, as shown on Form 5630.5, the proprietor 
shall file an amended special tax return as soon as practicable after 
the change, covering the new corporate or firm name, or trade name. No 
new special tax is required to be paid. The proprietor shall attach the 
special tax stamp for endorsement of the change in name except if the 
change occurs during the suspension period described in Sec.  
19.49(a)(3).
    (b) Change in proprietorship--(1) General. If there is a change in 
the proprietorship of a distilled spirits plant, the successor shall 
file a new special tax return, pay a new special tax, and obtain the 
required special tax stamps. However, if the change in proprietorship 
occurs during the suspension period described in Sec.  19.49(a)(3) when 
no tax is due and no stamp is issued, only the filing of a new special 
tax return is required.
    (2) Exemption for certain successors. Persons having the right of 
succession provided for in paragraph (c) of this section may carry on 
the business for the remainder of the period for which the special tax 
was paid (or for which registration was made during the suspension 
period described in Sec.  19.49(a)(3)), without paying a new special 
tax, if within 30 days after the date on which the successor begins to 
carry on the business, the successor files a special tax return on Form 
5630.5, which shows the basis of succession. Except during the 
suspension period described in Sec.  19.49(a)(3), a person who is a 
successor to a business for which special tax has been paid and who 
fails to register the succession is liable for special tax computed from 
the first day of the calendar month in which he or she began to carry on 
the business. During the suspension period, a failure to register the 
succession may result in a penalty under 26 U.S.C. 5603(b).
    (c) Persons having right of succession. Under the conditions 
indicated in paragraph (b)(2) of this section, the right of succession 
will pass to certain persons in the following cases:
    (1) Death. The widowed spouse or child, or executor, administrator, 
or other legal representative of the taxpayer;
    (2) Succession of spouse. A husband or wife succeeding to the 
business of his or her spouse (living);
    (3) Insolvency. A receiver or trustee in bankruptcy, or an assignee 
for benefit of creditors;
    (4) Withdrawal from firm. The partner or partners remaining after 
death or withdrawal of a member.
    (d) Change in location. (1) Subject to paragraph (d)(2) of this 
section, if there is a change in location of a taxable place of 
business, the proprietor shall, within 30 days after the change, file an 
amended special tax return covering the new location. The proprietor 
shall attach the special tax stamp or stamps,

[[Page 370]]

for endorsement of the change in location. No new special tax is 
required to be paid. However, if the proprietor does not file the 
amended return within 30 days, the proprietor is required to file a new 
special tax return, pay a new special tax, and obtain a new special tax 
stamp.
    (2) If the change in location occurs during the suspension period 
described in Sec.  19.49(a)(3) when no tax is due and no special tax 
stamp is issued, the requirements of paragraph (d)(1) of this section 
still apply, except with regard to attachment of a special tax stamp and 
payment of a new special tax. During the suspension period, a failure to 
comply with paragraph (d)(1) of this section may result in a penalty 
under 26 U.S.C. 5603(b).

(26 U.S.C. 5143, 7011)

[T.D. ATF-271, 53 FR 17541, May 17, 1988, as amended by T.D. TTB-36, 70 
FR 62243, Oct. 31, 2005]