[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: 27CFR44.105]

[Page 821]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, 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 appropriate ATF officer, 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)