[Code of Federal Regulations]
[Title 27, Volume 3]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR479.47]

[Page 98]
 
            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 
 
                 Subpart D_Special (Occupational) Taxes
 
Sec.  479.47  Notice by taxpayer.

    Whenever during the taxable year a taxpayer intends to change the 
name of his business, he shall file with ATF (a) a return, Form 5630.7, 
bearing the notation ``Amended,'' and showing the trade name 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 trade name. Firearms operations shall 
not be commenced under the new trade name by the taxpayer prior to the 
required approval of his application to so change the trade name.

[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]

                         Penalties and Interest