[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR22.59]

[Page 570-571]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 22_DISTRIBUTION AND USE OF TAX-FREE ALCOHOL--Table of Contents
 
                         Subpart D_Qualification
 
Sec.  22.59  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 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

[[Page 571]]

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 9183, Mar. 6, 1985, as amended by T.D. ATF-443, 66 
FR 13015, Mar. 2, 2001]