Code of Federal Regulations · Section
§ 31.121 — Sale Of Business
27 C.F.R. § 31.121
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Under this part, registration is personal to the one who registered and is not transferable from one dealer to another. Where a change occurs in the proprietorship of a business for which registration has been completed, the successor must register as a new business.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Registration by dealers26 U.S.C. § 5124