[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 887]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
                      Subpart J_Change of Location
 
Sec.  31.151  Amended return, Form 5630.5; endorsement on stamp.


    (a)(1) General. Subject to paragraph (a)(2) of this section, a 
dealer who, during the tax year for which special tax was paid (or for 
which registration was completed during the suspension period described 
in Sec.  31.21(b)), removes the business to a place other than that 
specified on the original special tax return on Form 5630.5, shall, 
within 30 days from the date the dealer begins to carry on such business 
at the new location, register the change with TTB by filing a new return 
on Form 5630.5, designated ``Amended Return'', setting forth the time 
when and the place to which such removal was made, and shall surrender 
the special tax stamp with the Form 5630.5 for endorsement of the change 
in location: Provided, That a dealer, whose original return on TTB Form 
5630.5 covered only one location, may deliver the amended return and the 
stamp at any TTB office, or to any TTB officer inspecting the business, 
in lieu of mailing them to TTB: Provided further, That a dealer who 
filed an original return under the provisions of Sec.  31.106(c) shall 
forward with the amended return an attachment showing both the old and 
new address of any place of business which has been relocated, and the 
special tax stamp covering the location from which the business was 
removed. The appropriate TTB officer or the TTB officer receiving such 
return or stamp shall, if the return is submitted within the 30-day 
period, enter the proper endorsement on the stamp and return it to the 
taxpayer.
    (2) If the change of location occurs during the suspension period 
described in Sec.  31.21(b) when no tax is due and no special tax stamp 
is issued, the requirements of paragraph (a)(1) of this section still 
apply, except with regard to surrendering the special tax stamp.
    (b) Caterers. A caterer who sells liquor by the drink at locations 
other than his or her principal place of business shall not be required 
to provide the change of location registration prescribed in paragraph 
(a) of this section for such catering activities provided the records 
prescribed by Sec.  31.55(c) are maintained as required. For a permanent 
change in location of the principal place of business, an amended return 
must be filed in accordance with paragraph (a) of this section.

[T.D. 7008, 34 FR 3666, Mar. 1, 1969. Redesignated at 40 FR 16835, Apr. 
15, 1975, as amended by T.D. ATF-21, 40 FR 56887, Dec. 5, 1975; T.D. 
ATF-251, 52 FR 19336, May 22, 1987; T.D. ATF-271, 53 FR 17553, May 17, 
1988; T.D. ATF-329, 57 FR 39598, Sept. 1, 1992. Redesignated and amended 
by T.D. TTB-25, 70 FR 19884, Apr. 15, 2005; T.D. TTB-36, 70 FR 62252, 
Oct. 31, 2005]