[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: 27CFR479.49]

[Page 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. 479.49  Failure to register change or removal.

    Any person succeeding to and carrying on a business for which 
special (occupational) tax has been paid without registering such change 
within 30 days thereafter, and any taxpayer removing his business with 
respect to which special (occupational) tax has been paid to a place 
other than that for which tax was paid without obtaining approval 
therefor (see Sec. 479.46), will incur liability to an additional 
payment of the tax, addition to tax and interest, as provided in 
sections 5801, 6651, and 6601, respectively, I.R.C., for failure to make 
return (see Sec. 479.50) or pay tax, as well as criminal penalties for 
carrying on business without payment of special (occupational) tax (see 
section 5871 I.R.C.).