[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: 27CFR40.104]

[Page 818-819]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 40_MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
--Table of Contents
 
     Subpart F_Changes After Original Qualification of Manufacturers
 
Sec. 40.104  Change in control of a corporation.

    Where the issuance, sale, or transfer of the stock of a corporation, 
operating as a manufacturer of tobacco products, results in a change in 
the identity of the principal stockholders exercising actual or legal 
control of the operations of the corporation, the corporate manufacturer 
shall, within 30 days after the change occurs, make application on Form 
2093 for a new permit. Otherwise, the present permit shall be 
automatically terminated at the expiration of such 30-day period, and 
the manufacturer shall dispose of all tobacco products on hand, in 
accordance with this part, make a concluding inventory and concluding 
report, in accordance with the provisions of Sec. Sec. 40.201 and 
40.202, respectively, and surrender his permit with such inventory and 
report. If the application for a new permit is timely made, the present

[[Page 819]]

permit shall continue in effect pending final action with respect to 
such application.

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

[T.D. 6871, 31 FR 33, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, as amended by T.D. ATF-232, 51 FR 28081, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986]

                     Changes in Location of Factory