[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: 26CFR44.4905-3]

[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. 44.4905-3  Liability for failure to register change or removal.

    Any person succeeding to and carrying on a business for which the 
special tax imposed by section 4411 has been paid, and any taxpayer 
changing his residence address or his place of business, without 
registering such change as provided in Sec. Sec. 44.4905-1 and 44.4905-
2 shall be liable to an additional tax, and to the penalty prescribed in 
section 6651 for failure to make a return. (For regulations under 
section 6651, see the Regulations on Procedure and Administration (Part 
301 of this chapter).)