27 C.F.R. § 31.152 Failure to register change of address within 30 days.
Title 27 - Alcohol, Tobacco Products and Firearms
(a)Except as otherwise provided in paragraph (b) of this section, a dealer who removes his business to a place other than that stated on his Form 5630.5, Special Tax Registration and Return, and fails to register such removal with TTB within 30 days from the date he begins to carry on such business at the new location is required to pay special tax, and interest on the amount required to be shown on the return as tax, just as if he were engaging in business for the first time (as to liability for delinquency penalty see §31.109). The amount of tax, delinquency penalty, and interest to be paid shall be computed as provided in §§31.103, 31.109, and 31.110, respectively. (b) During the suspension period described in §31.21(b) when no tax is due and no special tax stamp is issued, a failure to register the change of address may result in a penalty under 26 U.S.C. 5603(b). (68A Stat. 846, 72 Stat. 1347; 26 U.S.C. 7011, 5143) [25 FR 6270, July 2, 1960, as amended by T.D. 7008, 34 FR 3664, Mar. 1, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF–251, 52 FR 19336, May 22, 1987. Redesignated and amended by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005; T.D. TTB–36, 70 FR 62253, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart J—Change of Location
§ 31.152 Failure to register change of address within 30 days.
