CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 31—ALCOHOL BEVERAGE DEALERS > SUBPART H—Changes in Registration Information (§31.121 to §31.138) > 31.124—Stockholder continuing business of corporation.

31.124—Stockholder continuing business of corporation.

A registration completed by a corporation as a dealer in liquors, or as a dealer in beer, cannot cover the same business carried on by one or more of its stockholders after dissolution of the corporation. The stockholder(s) must register as a new business.

Code of Federal Regulations

( 26 U.S.C. 5124 )