1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 46
  5. subpart I
  6. subjgrp 162
  7. § 46.235

View all text of Subjgrp 162 [§ 46.231 - § 46.237]

§ 46.235 - Filing requirements for multiple locations.

The dealer may file a consolidated return if all locations or places of business have the same employer identification number. The dealer also has the option of filing a separate return for each place of business or location.

AUTHORITY: 18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.

SOURCE: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.

CITE AS: 27 CFR 46.235