[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: 27CFR479.46]

[Page 180-181]
 
            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. 479.46  Notice by taxpayer.

    Whenever during the taxable year a taxpayer intends to remove his 
business to a location other than specified in his last special 
(occupational) tax return (see Sec. 479.34), he shall file with

[[Page 181]]

ATF (a) a return, Form 5630.7, bearing the notation ``Removal 
Registry,'' and showing the new address intended to be used, (b) his 
current special tax stamp, and (c) a letter application requesting the 
amendment of his registration. The regional director (compliance), upon 
approval of the application, shall return the special tax stamp, amended 
to show the new business location. Firearms operations shall not be 
commenced at the new business location by the taxpayer prior to the 
required approval of his application to so change his business location.

[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; T.D. ATF-363, 60 
FR 17456, Apr. 6, 1995]

                          Change of Trade Name