[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR44.105]

[Page 872]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 44_EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, 
WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX--Table of Contents
 
    Subpart E_Changes Subsequent to Original Qualification of Export 
                          Warehouse Proprietors
 
Sec. 44.105  Transfer of ownership.

    If a transfer is to be made in ownership of the business of an 
export warehouse proprietor (including a change in the identity of the 
members of a partnership or association), such proprietor shall give 
notice, in writing, to the appropriate ATF officer, naming the proposed 
successor and the desired effective date of such transfer. The proposed 
successor shall, before commencing operations, qualify as a proprietor, 
in accordance with the applicable provisions of subpart D of this part: 
Provided, That where a diagram has been furnished by the proprietor in 
accordance with the provisions of Sec. 44.88, the proposed successor 
may adopt such diagram. The proprietor shall give such notice of 
transfer, and the proposed successor shall make application for permit 
and file bond, as required, in ample time for examination and approval 
thereof before the desired date of such change. The predecessor shall 
make a closing inventory and closing report, in accordance with the 
provisions of Sec. Sec. 44.146 and 44.151, respectively, and surrender, 
with such inventory and report, his permit, and the successor shall make 
an opening inventory, in accordance with the provisions of Sec. 44.144.

(72 Stat. 1421, 1422; 26 U.S.C. 5712, 5713, 5721, 5722)