[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR44.4905-2]

[Page 41]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 44_TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955--Table of Contents
 
 Subpart D_Miscellaneous and General Provisions Applicable to Taxes on 
                                Wagering
 
Sec. 44.4905-2  Change of address.

    (a) Procedure by taxpayer--(1) After June 30, 1963. Whenever, after 
June 30, 1963, a taxpayer changes his business or residence address to a 
location other than that specified in his last return on Form 11-C, he 
shall register the change with the district director from whom the 
special tax stamp was purchased by filing a new return, Form 11-C, 
designated ``Supplemental Return'', setting forth the new address and 
the date of change. He shall so register the change of address before:
    (i) He engages in any wagering activity at the new address, or
    (ii) The termination of a 30-day period which begins on the day 
after the date of such change,

whichever occurs first. The taxpayer's special tax stamp shall accompany 
the supplemental return for proper notation by the district director. As 
to liability in case of failure to register a change of address, see 
Sec. 44.4905-3.
    (2) Before July 1, 1963. Whenever, before July 1, 1963, a taxpayer 
changes his business or residence address to a location other than that 
specified in his last return of Form 11-C, he shall, within 30 days 
after the date of such change, register the change with the district 
director from whom the special tax stamp was purchased by filing a new 
return, Form 11-C, designated ``Supplemental Return'', setting forth the 
new address and the date of change. The taxpayer's special tax stamp 
shall accompany the supplemental return for proper notation by the 
district director. As to liability in case of failure to register a 
change of address, see Sec. 44.4905-3.
    (b) Procedure by district director; removal within district. When 
registration of a change of address within the same district is made by 
a taxpayer in the manner specified in paragraph (a) of this section, the 
district director, if necessary, will enter on his records the new 
address and the date of change. If the information disclosed on the 
supplemental return is such as to require a change on the face of the 
special tax stamp, the district director will make the proper change and 
return the stamp to the taxpayer.
    (c) Procedure by district director; removal to another district. In 
case of removal of the taxpayer's office or principal place of business 
(or residence address, if he has no office or principal place of 
business) to another district, the district director, after noting the 
transfer on his records, shall transmit the special tax stamp to the 
district director for the district to which such office or business was 
removed. The latter will make an entry on his records, as in the case of 
an original registration in his district, correct the address on the 
stamp, if necessary, and note also thereon his name, title, date, and 
district, and then forward the stamp to the taxpayer.

[T.D. 6656, 28 FR 5720, June 12, 1963, as amended by T.D. 7087, 36 FR 
505, Jan. 14, 1971]