27 CFR § 479.43 - Changes through bankruptcy of owner.

---
identifier: "/us/cfr/t27/s479.43"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 479.43 - Changes through bankruptcy of owner."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "479.43"
section_name: "Changes through bankruptcy of owner."
chapter_name: "BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE"
subchapter_number: "B"
subchapter_name: "FIREARMS AND AMMUNITION"
part_number: "479"
part_name: "MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS"
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. 5812; 26 U.S.C. 5822; 26 U.S.C. 7801; 26 U.S.C. 7805."
regulatory_source: "36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003."
cfr_part: "479"
---


# 479.43 Changes through bankruptcy of owner.

A receiver or referee in bankruptcy may continue the business under the stamp issued to the taxpayer at the place and for the period for which the tax was paid. An assignee for the benefit of creditors may continue business under his assignor's special tax stamp without incurring additional special (occupational) tax liability. In such cases, the change shall be registered with ATF in a manner similar to that required by § 479.42.

[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-251, 52 FR 19334, May 22, 1987]