[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR20.58]

[Page 451]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 20_DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM
--Table of Contents
 
              Subpart D_Qualification of Dealers and Users
 
Sec. 20.58  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 fiduciary may adopt 
the formulas and statements of process of the predecessor. 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 9162, Mar. 6, 1985, as amended at T.D. ATF-476, 67 
FR 17939, Apr. 12, 2002]