year. (b) No Double Counting In no event shall any person be considered part of more than one qualified family. (c) Revised Registration Permissible A qualified family may file a revised registration for purposes of section 302(d) to reflect a change in family circumstances. A revised registration form shall provide— (1) the name of each family member who shared the qualified family’s residence on the filing date of the revised registration, (2) the Social Security number of each family member who shared the qualified family’s residence on the filing date of the revised registration, (3) the family member or family members to whom the family consumption allowance should be paid, (4) a certification that all listed family members are lawful residents of the United States, (5) a certification that all family members sharing the commoner residence are listed, (6) a certification that no family members were incarcerated on the family determination date (within the meaning of section 302(1)), and (7) the address of the qualified family. Said revised registration shall be signed by all members of the qualified family that have attained the age of 21 years as of the filing date of the revised registration. (d) Change of Address A change of address for a qualified family may be filed with the sales tax administering authority at any time and shall not constitute a revised registration. (e) Revised Registration Not Mandatory Revised registrations reflecting changes in family status are not mandatory. 4 Federal and State cooperative tax administration Sec. 401. Authority for States to collect tax. Sec. 402. Federal administrative support for States. Sec. 403. Federal-State tax conferences. Sec. 404. Federal administration in certain States. Sec. 405. Interstate allocation and destination determination. Sec. 406. General administrative matters. Sec. 407. Jurisdiction. 401. Authority for States to collect tax (a) In General The tax imposed by section 101 on gross payments for the use or consumption of taxable property or