Code of Federal Regulations · Section
§ 19.134 — Change In Location
27 C.F.R. § 19.134
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If the location of the plant changes, the proprietor must:
(a) File form TTB F 5110.25, Application for Operating Permit Under 26 U.S.C. 5171(d), to amend the operating permit;
(b) 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
(c) Not begin operations at the new location prior to approval of the amended operating permit.
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
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Establishment26 U.S.C. § 5171