[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.61]

[Page 321-322]
 
            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 
 
                      Subpart D_Special Tax Stamps
 
Sec.  17.61  General.

    A manufacturer who, during a tax year for which a special tax return 
has been filed with payment of any tax due, moves its place of 
manufacture to a place other than that specified on the return, shall 
register the change, by executing a new return on 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. If a special 
tax stamp was issued for the former location, the taxpayer shall also 
submit the special tax stamp for endorsement of the change in location. 
In general, the taxpayer must submit the new return and the special tax 
stamp within 90 days after the move to the new premises. However, if the 
move occurs during the suspension period described in Sec.  17.21(b) 
when no tax was due and no special tax stamp was issued, the taxpayer 
may submit the new return alone without

[[Page 322]]

penalty at any time prior to completion of final action on the first 
claim covering use of spirits at the new premises, or within 90 days of 
the move, whichever is later.

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

[T.D. TTB-36, 70 FR 62241, Oct. 31, 2005]