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Title 27: Alcohol, Tobacco Products and Firearms
CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A: LIQUORS
PART 25: BEER
Subpart I: Special Taxes
: Changes in Special Tax Stamps
25.134 - Change in location.
(a) Subject to paragraph (b) of this section, if there is a change in location of a taxable place of business, the brewer shall, within 30 days after the change, file an amended special tax return covering the new location. The brewer shall attach the special tax stamp or stamps, for endorsement of the change in location. No new special tax is required to be paid. However, if the brewer does not file the amended return within 30 days, the brewer is required to file a new special tax return, pay a new special tax, and obtain a new special tax stamp.
(b) If the change in location occurs during the suspension period described in ? 25.111(c) when no tax is due and no special tax stamp is issued, the requirements of paragraph (a) of this section still apply, except with regard to attachment of a special tax stamp and payment of a new special tax. During the suspension period, a failure to comply with paragraph (a) of this section may result in a penalty under 26 U.S.C. 5603(b).
(26 U.S.C. 5143, 7011)
[T.D. TTB-36, 70 FR 62246, Oct. 31, 2005]
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This document cites
- US Code - Title 26: Internal Revenue Code - 26 USC 5603 - Sec. 5603. Penalty relating to records, returns and reports
- US Code - Title 26: Internal Revenue Code - 26 USC 5143 - Sec. 5143. Provisions relating to liability for occupational taxes
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