[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR22.59]

[Page 514]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 22--DISTRIBUTION AND USE OF TAX-FREE ALCOHOL--Table of Contents
 
                        Subpart D--Qualification
 
Sec. 22.59  Adoption of documents by a fiduciary.

    If the business covered by a permit issued under this part, is to be 
operated by a fiduciary, the fiduciary may, in lieu of qualifying as a 
new proprietor, file a written notice, and any necessary supporting 
documents, to amend the predecessor's permit. The effective date of the 
qualifying documents filed by a fiduciary shall coincide with 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 the 
court, the date the fiduciary assumed control shall coincide with the 
effective date of the filing of the qualifying documents.

[T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, as amended by T.D. ATF-443, 66 
FR 13015, Mar. 2, 2001]