Treasury Regulations · 26 CFR

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

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 4905

Cite as 26 CFR § 44.4905-3

At a glance

Read from the text and its source citation. Not part of the regulation.

Status: In the current eCFR
Source: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
Issued under: 26 U.S.C. § 4905
Length: 85 words · about 1 min to read
Cross-references: cites 2 Code sections and 1 regulation; cited by 1

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 §§ 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).)