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Notes

§18.37. Change in stockholders.

27 C.F.R. § 18.37

The proprietor shall submit changes in the list of stockholders furnished under the provisions of § 18.25 annually on May 1. When the sale or transfer of capital stock results in a change of control or management of the business, the proprietor shall comply with the provisions of § 18.35.
Notes, amendments, and revision history

Amendments

[T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6. 2024]

Authority

Authority: 26 U.S.C. 5001, 5171-5173, 5178, 5179, 5203, 5351, 5354, 5356, 5511, 5552, 6065, 6109, 7805.

Source

Source: T.D. ATF-104, 47 FR 23921, June 2, 1982, unless otherwise noted.

Amendments

[T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6. 2024]