[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: 27CFR44.110]

[Page 800]
 
            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. 44.110  Change in location to another region.

    Whenever an export warehouse proprietor contemplates changing the 
location of his warehouse to another region, he shall, before commencing 
operations at the new location, qualify as such a proprietor in the new 
region, in accordance with the applicable provisions of subpart D. The 
proprietor shall notify the regional director (compliance) of the region 
from which he is removing of his qualification in the new region, giving 
the address of the new location of his warehouse and the number of the 
permit issued to him in the new region, 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, the 
permit for his old location.

(72 Stat. 1421, 1422; 26 U.S.C. 5711, 5712, 5713, 5721, 5722)