[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: 27CFR44.87]

[Page 797]
 
            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 D--Qualification Requirements for Export Warehouse Proprietors
 
Sec. 44.87  Power of attorney.

    If the application for permit or other qualifying documents are 
signed by an attorney in fact for an individual, partnership, 
association, company, or corporation, or by one of the partners for a 
partnership, or by an officer of an association or company, or, in the 
case of a corporation, by an officer or other person not authorized to 
sign by the corporate documents described in Sec. 44.83, power of 
attorney conferring authority upon the person signing the documents 
shall be manifested on Form 1534 and furnished to the regional director 
(compliance).