Code of Federal Regulations · Section
§ 19.118 — Change In Location
27 C.F.R. § 19.118
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(a) If the location of the plant changes, the proprietor must:
(1) File form TTB F 5110.41, Registration of Distilled Spirits Plant, to amend the registration;
(2) File a new bond or a consent of surety on form TTB F 5000.18, subject to the exemption provided in § 19.151(d); and
(3) Not begin operations at the new location prior to approval of the amended registration.
(b) If there is a temporary change of delivery address within a plant with no change in plant location, the proprietor may file a letterhead notice to temporarily amend the registration.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Application26 U.S.C. § 5172