[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: 27CFR44.106] [Page 928] 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. 44.106 Change in officers or directors of a corporation. Where there is any change in the officers or directors of a corporation operating the business of an export warehouse proprietor, the proprietor shall furnish to the appropriate ATF officer notice, in writing, of the election of the new officers or directors within 30 days after such election. (72 Stat. 1421; 26 U.S.C. 5712)