[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.61]

[Page 268]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 17--DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS--Table of Contents
 
                      Subpart D--Special Tax Stamps
 
Sec. 17.61  General.

    A manufacturer who, during a tax year for which special tax has been 
paid, moves its place of manufacture to a place other than that 
specified on the related special tax stamp, shall register the change 
with ATF within 90 days after the move to the new premises, by executing 
a new return on ATF Form 5630.5, designated as ``Amended Return.'' This 
Amended Return shall set forth the time of the move and the address of 
the new location. The taxpayer shall also submit the special tax stamp 
to ATF, for endorsement of the change in location.

(Title II, sec. 201, Pub. L. 85-859, 72 Stat. 1374 (26 U.S.C. 5143))