The proprietor shall submit changes in the list of stockholders furnished under the provisions of Sec. 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 Sec. 18.35. (Approved by the Office of Management and Budget under control number 1512-0046) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996]