NFA trust change of address question

It's only required if you move a machine-gun, short-barreled shotgun, short-barreled rifle, or destructive device interstate. You can use Form 5320.20 or a letter. It's requested for any NFA item if you change address in state but not required.

It's all on the NFA website:

http://www.atf.treas.gov/pub/nfab/index.htm

"...if a registrant’s address for these types of firearms changes after registration with ATF, please notify the NFA Branch in writing of the new address, so the NFRTR can reflect the registrant’s correct address."
 
If the NFA is "just a tax" as we've been told, why do they care where one goes after paying it? State and local laws are a different matter.
 
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