Code of Federal Regulations · Section
§ 31.112 — Registration Of Multiple Locations
27 C.F.R. § 31.112
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A dealer required to register at two or more locations shall file one registration form, prepared as provided in § 31.114(c), to cover all such locations.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001