[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR18.35]

[Page 282-283]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 18--PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE--Table of Contents
 
                        Subpart D--Qualification
 
Sec. 18.35  Change in proprietorship.

    (a) General. If there is a change in the proprietorship of a 
concentrate plant, the outgoing proprietor shall comply with the 
requirements of Sec. 18.38, and the successor shall, before commencing 
operations, file application and receive approval in the same manner as 
a person qualifying as the proprietor of a new concentrate plant. 
Processing material, concentrate and other materials may be transferred 
from an outgoing proprietor to a successor.
    (b) Fiduciary. A successor to the proprietorship of a concentrate 
plant who is an administrator, executor, receiver, trustee, assignee, or 
other fiduciary shall comply with the provisions of paragraph (a) of 
this section. If the fiduciary was appointed by a court, the effective 
dates of the qualifying documents filed by the fiduciary shall be the 
effective date of the court order, or the date specified therein for the 
fiduciary to assume control. If the fiduciary was not appointed by a 
court, the date the fiduciary assumes control shall coincide with the 
effective date of

[[Page 283]]

the qualifying documents filed by the fiduciary.

(Approved by the Office of Management and Budget under control number 
1512-0046)

[T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 
FR 37003, July 16, 1996]