[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: 27CFR44.105]

[Page 799]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, 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 regional director (compliance), 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 Secs. 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)