Code of Federal Regulations · Section
§ 44.109 — Change In Address
27 C.F.R. § 44.109
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Whenever any change occurs in the address, but not the location, of the warehouse of an export warehouse proprietor, as a result of action of local authorities, the proprietor shall, within 30 days of such change, make application on Form 5200.16 for an amended permit.
Authorizing Statute
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Limitation on use of cash method of accounting26 U.S.C. § 448
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Definitions31 U.S.C. § 9301
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Application for permit26 U.S.C. § 5712