[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR44.104]

[Page 927]
 
            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 
 
    Subpart E_Changes Subsequent to Original Qualification of Export 
                          Warehouse Proprietors
 
Sec. 44.104  Fiduciary successor.

    If an administrator, executor, receiver, trustee, assignee, or other 
fiduciary, is to take over the business of an export warehouse 
proprietor, as a continuing operation, such fiduciary shall, before 
commencing operations, make application for permit and file bond as 
required by subpart D of this part, furnish certified copies, in 
duplicate, of the order of the court, or other pertinent documents, 
showing his appointment and qualification as such fiduciary, and make an 
opening inventory, in accordance with the provisions of Sec. 44.144; 
Provided, That where a diagram has been furnished by the predecessor, in 
accordance with the provisions of Sec. 44.88, the successor may adopt 
such diagram. However, where a fiduciary intends merely to liquidate the 
business, qualification as an export warehouse proprietor will not be 
required if he promptly files with the appropriate ATF officer a 
statement to that effect, together with an extension of coverage of the 
predecessor's bond, executed by the fiduciary, also by the surety on 
such bond, in accordance with the provisions of Sec. 44.126.

(72 Stat. 1421, 1422; 26 U.S.C. 5711, 5712, 5721)

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