of a deceased taxpayer. (B) A husband or wife succeeding to the business of his or her living spouse. (C) A receiver or trustee in bankruptcy, or an assignee for benefit of creditors. (D) The partner or partners remaining after death or withdrawal of a member of a partnership. (3) Change of location When any person moves to any place other than the place for which occupational tax was paid for the carrying on of any business, such person may secure the right to carry on, without incurring additional occupational tax, the same business at the new location for the remainder of the taxable period for which the occupational tax was paid. To secure the right to carry on the business without incurring additional occupational tax, the successor, or the person relocating their business, must register the succession or relocation with the Secretary in accordance with regulations prescribed by the Secretary. (e) Federal agencies or instrumentalities Any tax imposed by this subchapter shall apply to any agency or instrumentality of the United States unless such agency or instrumentality is granted by statute a specific exemption from such tax. 5914. Application to State laws The payment of any tax imposed by this subchapter for carrying on any trade or business shall not be held to— (1) exempt any person from any penalty or punishment provided by the laws of any State for carrying on such trade or business within such State, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such State or in places prohibited by municipal law, or (2) prohibit any State from placing a duty or tax on the same trade or business, for State or other purposes. C Bond and Permits Sec. 5921. Establishment and bond. Sec. 5922. Application for permit. Sec. 5923. Permit. 5921. Establishment and bond (a) Prohibition on production outside of bonded cannabis production facility (1) In general Except as authorized by the Secretary or on the bonded premises of a cannabis production facility duly