{"data":{"id":"us/27-cfr-479.45","jurisdiction":"us","citation":"27 CFR 479.45","heading":"Changes in corporation.","body":"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.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE","SUBCHAPTER B—FIREARMS AND AMMUNITION","PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS","Subpart D—Special (Occupational) Taxes"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"1750aa0c015ac0fe725c3360e07246873ff9926846ffa81648c9056cd652d526","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-479.44","next":"us/27-cfr-479.46"},"notice":"GroundRules: Original legal text. Not legal advice."}