Rev Ruling 54-423

Application for Amended Basic Permit Advice When Changing Location

Advice is requested whether a permittee making a change of location from one State to another within the same internal revenue region may apply for an amended permit on Form 1643 and also whether a permittee making a change of location from one State in one internal revenue region to a State in another internal revenue region may file an application for an amended basic permit on Form 1643.

Form 1643, "Application for Amended Basic Permit Under the Federal Alcohol Administration Act," should be used to report changes of location of holders of permits under the Federal Alcohol Administration Act. Where there is a change in location of the premises of any class of permittee and the premises are to be re-located in another internal revenue region, the Assistant Regional Commissioner, Alcohol and Tobacco Tax, of the internal revenue region in which the premises are to be located will issue the amended permit. Before issuing such permit, the Assistant Regional Commissioner will communicate with the Assistant Regional Commissioner of the internal revenue region in which the permittee was previously located and determine whether proceedings are pending against the original basic permit and request all information which would have a bearing on the issuance of the amended permit.

Permittee making interstate changes of location within the same internal revenue region will also file an application for an amended basic permit on Form 1643.

27 U.S.C. 204; 27 CFR 4.21