27 CFR § 18.37 - Change in stockholders.

---
identifier: "/us/cfr/t27/s18.37"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 18.37 - Change in stockholders."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "18.37"
section_name: "Change in stockholders."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "18"
part_name: "PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5001, 5171-5173, 5178, 5179, 5203, 5351, 5354, 5356, 5511, 5552, 6065, 6109, 7805."
regulatory_source: "T.D. ATF-104, 47 FR 23921, June 2, 1982, unless otherwise noted."
cfr_part: "18"
---


# 18.37 Change in stockholders.

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.

(Approved by the Office of Management and Budget under control number 1513-0006)

[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]