[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR479.38]

[Page 179]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
   CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, 
                          DEPARTMENT OF JUSTICE
 
PART 479--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS--Table of Contents
 
                 Subpart D--Special (Occupational) Taxes
 
Sec. 479.38  Engaging in business at more than one location.

    A person shall pay the special (occupational) tax for each location 
where he engages in any business taxable under 26 U.S.C. 5801. However, 
a person paying a special (occupational) tax covering his principal 
place of business may utilize other locations solely for storage of 
firearms without incurring special (occupational) tax liability at such 
locations. A manufacturer, upon the single payment of the appropriate 
special (occupational) tax, may sell firearms, if such firearms are of 
his own manufacture, at the place of manufacture and at his principal 
office or place of business if no such firearms, except samples, are 
kept at such office or place of business. When a person changes the 
location of a business for which he has paid the special (occupational) 
tax, he will be liable for another such tax unless the change is 
properly registered with the regional director (compliance) for the 
region in which the special tax stamp was issued, as provided in 
Sec. 479.46.

[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979; T.D. ATF-251, 
52 FR 19334, May 22, 1987; T.D. ATF-271, 53 FR 17551, May 17, 1988]