An updated TD-1A form may be filed at any time, but not less than once every 12 months. When a change of ownership of a theatre, stadium, garden, arena or other place where theatre or sporting events are held occurs, an updated form TD-1A shall be filed. Any form TD-1A's prior to the effective date of this Part shall be deemed in compliance with this Part unless:
N.Y. Comp. Codes R. & Regs. Tit. 13 § 53.6