Section R15-5-2204. Change of Business Location or Mailing Address  


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  • A.      The taxpayer shall apply for a new transaction privilege tax or use tax license if the physical location of the business changes.

    B.       The taxpayer shall notify the Department in writing of a change in mailing address.

Historical Note

Amended effective October 15, 1980 (Supp. 80-5). Sec- tion R15-5-2204 repealed, new Section R15-5-2204 renumbered from R15-5-2207 and amended effective October 14, 1993 (Supp. 93-4).