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) > 31.134—Increase in capital stock of a corporation.

31.134—Increase in capital stock of a corporation.

An amended registration is not required by reason of an increase in the capital stock of a corporation so long as a new corporation is not created under the laws of the State of incorporation and provided that the change does not alter the list of stockholders owning 10 percent or more of the capital stock.

Code of Federal Regulations

( 26 U.S.C. 5121, 5122, 5124 )