1513-0078 Laws and Regs.

1513-0078

26 U.S.C.

Sec. 5712. Application for permit

Every person, before commencing business as a manufacturer or

importer of tobacco products or as an export warehouse proprietor, and

at such other time as the Secretary shall by regulation prescribe, shall

make application for the permit provided for in section 5713. The

application shall be in such form as the Secretary shall prescribe and

shall set forth, truthfully and accurately, the information called for

on the form. Such application may be rejected and the permit denied if

the Secretary, after notice and opportunity for hearing, find that--

(1) the premises on which it is proposed to conduct the business

are not adequate to protect the revenue;

(2) the activity proposed to be carried out at such premises

does not meet such minimum capacity or activity requirements as the

Secretary may prescribe,\1\ or

---------------------------------------------------------------------------

\1\ So in original. The comma probably should be a semicolon.

---------------------------------------------------------------------------

(3) such person (including, in the case of a corporation, any

officer, director, or principal stockholder and, in the case of a

partnership, a partner) is, by reason of his business experience,

financial standing, or trade connections, not likely to maintain

operations in compliance with this chapter, or has failed to

disclose any material information required or made any material

false statement in the application therefor.

(Aug. 16, 1954, ch. 736, 68A Stat. 712; Pub. L. 85-859, title II,

Sec. 202, Sept. 2, 1958, 72 Stat. 1421; Pub. L. 94-455, title XIX,

Secs. 1905(a)(27), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1821, 1834;

Pub. L. 105-33, title IX, Sec. 9302(h)(2)(A), (5), Aug. 5, 1997, 111

Stat. 674.)

Sec. 5713. Permit

(a) Issuance

A person shall not engage in business as a manufacturer or importer

of tobacco products or as an export warehouse proprietor without a

permit to engage in such business. Such permit, conditioned upon

compliance with this chapter and regulations issued thereunder, shall be

issued in such form and in such manner as the Secretary shall by

regulation prescribe, to every person properly qualified under sections

5711 and 5712. A new permit may be required at such other time as the

Secretary shall by regulation prescribe.

(b) Revocation

If the Secretary has reason to believe that any person holding a

permit has not in good faith complied with this chapter, or with any

other provision of this title involving intent to defraud, or has

violated the conditions of such permit, or has failed to disclose any

material information required or made any material false statement in

the application for such permit, or has failed to maintain his premises

in such manner as to protect the revenue, the Secretary shall issue an

order, stating the facts charged, citing such person to show cause why

his permit should not be suspended or revoked. If, after hearing, the

Secretary finds that such person has not in good faith complied with

this chapter or with any other provision of this title involving intent

to defraud, has violated the conditions of such permit, has failed to

disclose any material information required or made any material false

statement in the application therefor, or has failed to maintain his

premises in such manner as to protect the revenue, such permit shall be

suspended for such period as the Secretary deems proper or shall be

revoked.

(Aug. 16, 1954, ch. 736, 68A Stat. 712; Pub. L. 85-859, title II,

Sec. 202, Sept. 2, 1958, 72 Stat. 1421; Pub. L. 94-455, title XIX,

Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-33, title

IX, Sec. 9302(h)(2)(A), Aug. 5, 1997, 111 Stat. 674.)

27 CFR

Sec. 40.62 Application for permit.

Every person, before commencing business as a manufacturer of

tobacco products as defined in Sec. 40.11, shall make application for,

and obtain, the permit provided in Sec. 40.75, covering operations at each proposed factory. Such application shall be made on Form 2093, in duplicate, to the appropriate TTB officer. All documents required under this part to be furnished with such application shall be made a part thereof. Where the applicant for a permit under this section holds a permit or permits authorizing the production of any tobacco products at premises to be covered by the permit applied for, the applicant shall surrender such permit or permits for cancellation, upon the issuance of the permit applied for.

(72 Stat. 1421; 26 U.S.C 5712)

Sec. 40.63 Corporate documents.

Every corporation, before commencing business as a manufacturer of

tobacco products, shall furnish with its application for permit,

required by Sec. 40.62, a true copy of the corporate charter or a

certificate of corporate existence or incorporation executed by the

appropriate officer of the State in which incorporated. The corporation

shall likewise furnish duly authenticated extracts of the stockholders'

meetings, bylaws, or directors' meetings, listing the offices the

incumbents of which are authorized to sign documents or otherwise act in behalf of the corporation in matters relating to 26 U.S.C. chapter 52, and regulations issued thereunder. The corporation shall also furnish evidence, in duplicate, of the identity of the officers and directors and each person who holds more than ten percent of the stock of such corporation. Where any of the information required by this section has previously been filed with the appropriate TTB officer and such information is currently complete and accurate, a written statement to that effect, in duplicate, will be sufficient for the purpose of this section.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1421, as amended (26 U.S.C. 5712))

[T.D. 6840, 30 FR 9310, July 27, 1965. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55854, Sept. 28, 1979]

Sec. 40.64 Articles of partnership or association.

Every partnership or association, before commencing business as a

manufacturer of tobacco products, shall furnish with its application for permit, required by Sec. 40.62, a true copy of the articles of

partnership or association, if any, or certificate of partnership or

association where required to be filed by any State, county, or

municipality. Where a partnership or association has previously filed

such documents with the appropriate TTB officer and such documents are

currently complete and accurate, a written statement, in duplicate, to

that effect by the partnership or association will be sufficient for the purpose of this section.

(72 Stat. 1421; 26 U.S.C. 5712)

Sec. 40.65 Trade name certificate.

Every person, before commencing business under a trade name as a

manufacturer of tobacco products, shall furnish with his application for permit, required by Sec. 40.62, a true copy of the certificate or other document, if any, issued by a State, county, or municipal authority in connection with the transaction of business under such trade name. If no such certificate or other document is so required, a written statement, in duplicate, to that effect by such person will be sufficient for the purpose of this section.

(72 Stat. 1421; 26 U.S.C. 5712)

Sec. 40.69 Factory premises.

The premises to be used by a manufacturer of tobacco products as his factory may consist of more than one building, or portions of buildings, which need not be contiguous but must be located in the same city, town, or village: Except that, where the appropriate TTB officer determines that a building or portion of a building which is not within the city, town, or village, is so conveniently and closely situated to the general factory premises as to present no jeopardy to the revenue and as to offer no hindrance to the administration of this part, he may authorize the inclusion of such building or portion of building as part of the factory. The buildings or portions of buildings shall be described in the application for permit and the bond by number, street, and city, town, or village, and State. If any of the following conditions exist a diagram shall also be furnished, in duplicate, showing the information indicated:

(a) Where the factory is in more than one building, and each

building is not identifiable by a separate street address--identify each building by a letter, number, or similar designation;

(b) Where the factory consists of a portion of a building or where

portions of buildings are part of the factory--show the particular floor or floors, or room or rooms, comprising the factory;

(c) Where there is an adjoining retail store operated by the

manufacturer tobacco products including any doors or other openings

between the premises.

(72 Stat. 1421; 26 U.S.C. 5712)

[T.D. 6840, 30 FR 9310, July 27, 1965, as amended by 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 28080, Aug. 5, 1986; T.D. ATF-243, 52 FR 43194, Dec. 1, 1986]

Sec. 40.73 Additional information.

The appropriate TTB officer may require such additional information

as he may deem necessary to determine whether the applicant is entitled

to a permit under the provisions of this part. The applicant shall, when required by the appropriate TTB officer, furnish as a part of his

application for such permit such additional information as may be

necessary for the appropriate TTB officer to determine whether the

applicant is entitled to a permit.

Sec. 40.91 Change in individual name.

Changes in Name

Where there is a change in the name of an individual operating as a

manufacturer, of tobacco products he shall, within 30 days of such

change, make application on Form 2098 for an amended permit.

(72 Stat. 1421; 26 U.S.C. 5712)

Sec. 40.92 Change in trade name.

Where there is a change in, or an addition or discontinuance of, a

trade name used by a manufacturer of tobacco products in connection with operations authorized by his permit the manufacturer shall, within 30 days of such change, addition or discontinuance, make application on

Form 2098 for an amended permit to reflect such change. The manufacturer shall also furnish a true copy of any new trade name certificate or document issued to him, or statement in lieu thereof, required by Sec. 40.65.

(72 Stat. 1421; 26 U.S.C. 5712)

Sec. 40.93 Change in corporate name.

Where there is a change in the name of a corporate manufacturer of

tobacco products, the manufacturer shall, within 30 days of such change, make application on Form 2098 for an amended permit. The manufacturer shall also furnish such documents as may be necessary to establish that the corporate name has been changed.

(72 Stat. 1421; 26 U.S.C. 5712)

Sec. 40.101 Fiduciary successor.

If an administrator, executor, receiver, trustee, assignee, or other fiduciary, is to take over the business of a manufacturer of tobacco products, as a continuing operation, such fiduciary shall, before commencing operations, make application for permit and file bond as required by subpart E, 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 a

commencing inventory, in accordance with the provisions of Sec. 40.201:

Provided, That where a diagram has been furnished by the predecessor, in accordance with the provisions of Sec. 40.69, the successor may adopt such diagram if it is currently complete and accurate. However, where a fiduciary intends only to liquidate the business, qualification as a manufacturer of tobacco products will not be required if he promptly files with the appropriate TTB officer a written statement to that effect, in duplicate, together with an extension of coverage of the predecessor's bond, executed by the fiduciary and the surety on such bond, in accordance with the provisions of Sec. 40.137.

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

Sec. 40.102 Transfer of ownership.

If a transfer is to be made in ownership of the business of a

manufacturer of tobacco products (including a change of any member of a

partnership or association), such manufacturer shall give notice, in

writing, to the appropriate TTB officer, naming the proposed successor

and the desired effective date of such transfer. The proposed successor

shall, before commencing operations, qualify as a manufacturer of

tobacco products, in accordance with the applicable provisions of

subpart E of this part: Provided, That where a diagram has been

furnished by the manufacturer in accordance with the provisions of Sec.

40.69, the proposed successor may adopt such diagram if it is currently complete and accurate. The manufacturer shall give such notice of transfer, and the proposed successor shall make application for permit and file bond, as required, in ample time for examination and approval thereof before the desired date of such change. The predecessor shall 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. The successor shall make a commencing inventory and commencing report, in accordance with the provisions of Sec. Sec. 40.201 and 40.202, respectively.

(72 Stat. 1421, 1422; 26 U.S.C. 5711, 5712, 5713, 5721, 5722)

Sec. 40.103 Change in officers, directors, or stockholders of a corporation.

Upon election or appointment (excluding successive reelection or

reappointment) of any officer or director of a corporation operating the business of a manufacturer of tobacco products, or upon any occurrence which results in a person acquiring ownership or control of more than ten percent in aggregate of the outstanding stock of such corporation, the manufacturer shall, within 30 days of such action, so notify the appropriate TTB officer in writing, giving the identity of such person. When there is any change in the authority furnished under Sec. 40.63 for officers to act in behalf of the corporation the manufacturer shall immediately so notify the appropriate TTB officer in writing.

(72 Stat. 1421; 26 U.S.C. 5712)

[T.D. 6840, 30 FR 9311, July 27, 1965. Redesignated at 40 FR 16835, Apr. 15, 1975]

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 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]

Sec. 40.111 Change in location within same region.

Whenever a manufacturer of tobacco products intends to relocate his

factory within the same region, the manufacturer shall, before

commencing operations at the new location, make application on Form 2098 for, and obtain, an amended permit. The application shall be supported by an extension of coverage of bond in accordance with the provisions of Sec. 40.137.

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

Sec. 40.112 Change in address.

Whenever any change occurs in the address, but not the location, of

the factory of a manufacturer of tobacco products, as a result of action of local authorities, the manufacturer shall, within 30 days of such change, make application on Form 2098 for an amended permit.

(72 Stat. 1421; 26 U.S.C. 5712)

Sec. 40.113 Change in location to another region.

Whenever a manufacturer of tobacco products intends to remove his

factory to another region, the manufacturer shall, before commencing

operations at the new location, qualify as such a manufacturer in the

new region, in accordance with the applicable provisions of subpart E of this part. The manufacturer shall notify the appropriate TTB officer for the region from which he is removing his factory of his qualification in the new region, giving the address of the new location

of his factory and the number of the permit issued to him in the new

region, make a concluding inventory and concluding report in accordance

with the provisions of Sec. Sec. 40.201 and 40.202, respectively, and

surrender the permit for his old location with such inventory and

report.

(72 Stat. 1421, 1422; 26 U.S.C. 5711, 5712, 5713, 5721, 5722)

Sec. 40.114 Extension or curtailment of factory.

Where a tobacco products factory is to be changed to an extent which will make inaccurate the description of the factory as set forth in the last application by the manufacturer for permit, on the diagram, if any, furnished with such application, the manufacturer shall first make an application on Form 2098 for, and obtain, an amended permit. Such application shall describe the proposed change in the factory and shall be accompanied by a new diagram if required under the provisions of Sec. 40.69.

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

Sec. 41.191 Application for permit.

Except as provided in Sec. 41.192, every person, before commencing

business as an importer of tobacco products as defined in Sec. 41.11,

must make application for, and obtain, the permit provided by this

subpart K. Such application must be made on TTB Form 5230.4, according

to the instructions for the form. All documents required under this part to be furnished with such application must be made a part thereof.

[T.D. ATF-422, 64 FR 71951, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 41.192 Transitional rule.

Any person who--

(a) Was engaged in the business as an importer of tobacco products

before January 1, 2000, and

(b) Who files an application with TTB before January 1, 2000, may

continue to import tobacco products and cigarette papers and tubes

pending action on their application by TTB. Pending such final action,

all provisions of chapter 52 of the Internal Revenue Code of 1986 will

apply to such applicant.

[T.D. ATF-422, 64 FR 71951, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 41.193 Corporate documents.

Every corporation, before commencing business as an importer of

tobacco products, must furnish with its application for permit, required by Sec. 41.191, a true copy of the corporate charter or a certificate of corporate existence or incorporation executed by the appropriate officer of the State in which incorporated. The corporation must likewise furnish duly authenticated extracts of the stockholders'

meetings, bylaws, or directors' meetings, listing the offices the

incumbents of which are authorized to sign documents or otherwise act in behalf of the corporation in matters relating to 26 U.S.C. chapter 52, and regulations issued thereunder. The corporation must also furnish evidence, in duplicate, of the identity of the officers and directors and each person who holds more than ten percent of the stock of such corporation. Where any of the information required by this section has previously been filed with the appropriate TTB officer, and such information is currently complete and accurate, a written statement to that effect, in duplicate, will be sufficient for the purpose of this section.

[T.D. ATF-422, 64 FR 71951, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 41.194 Articles of partnership or association.

Every partnership or association, before commencing business as an

importer of tobacco products, must furnish with its application for

permit required by Sec. 41.191 a true copy of the articles of

partnership or association, if any, or certificate of partnership or

association where required to be filed by any State, county, or

municipality. Where a partnership or association has previously filed

such documents with the appropriate TTB officer and such documents are

currently complete and accurate, a written statement, in duplicate, to

that effect by the partnership or association will be sufficient for the purpose of this section.

[T.D. ATF-422, 64 FR 71951, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 41.195 Trade name certificate.

Every person, before commencing business under a trade name as an

importer of tobacco products, must furnish with his application for a

permit, required by Sec. 41.191, a true copy of the certificate or

other document, if any, issued by a State, county, or municipal

authority in connection with the transaction of business under such

trade name. If no such true copy of the certificate or other document is so required, a written statement, in duplicate, to that effect by such person will be sufficient for the purpose of this section.

[T.D. ATF-422, 64 FR 71951, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 41.197 Additional information.

The appropriate TTB officer may require such additional information

as may be deemed necessary to determine whether the applicant is

entitled to a permit under the provisions of this part. The applicant

must, when required by the appropriate TTB officer, furnish as a part of his application for such permit such additional information as the

appropriate TTB officer deems necessary to determine whether the

applicant is entitled to a permit.

[T.D. ATF-422, 64 FR 71951, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 41.202 Renewal of permit.

Importers wishing to continue operations beyond the expiration of

their current permit must renew their permit by making application

within 30 days of such expiration on TTB F 5200.24, in accordance with

instructions for the form. The expiring permit will continue in effect

until final action is taken by TTB on the application for renewal, provided a timely application for renewal is filed.

[T.D. ATF-422, 64 FR 71951, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 41.220 Change in individual name.

Source: T.D. ATF-422, 64 FR 71953, Dec. 22, 1999, unless otherwise

noted.

Changes in Name

Where there is a change in the name of an individual operating as an importer of tobacco products, the importer must make application on TTB Form 5230.5 for an amended permit within 30 days of such change.

[T.D. ATF-422, 64 FR 71953, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 41.221 Change in trade name.

Where there is a change in, or an addition or discontinuance of, a

trade name used by an importer of tobacco products in connection with

operations authorized by the permit, the importer must make application

on TTB Form 5230.5 for an amended permit to reflect such change within

30 days of such change. The importer must also furnish a true copy of

any new trade name certificate or document issued to the business, or

statement in lieu thereof, required by Sec. 41.195.

[T.D. ATF-422, 64 FR 71953, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 41.222 Change in corporate name.

Where there is a change in the corporate name of an importer of

tobacco products, the importer must make application on TTB Form 5230.5

for an amended permit within 30 days of such change. The importer must

also furnish such documents as may be necessary to establish that the

corporate name has been changed.

[T.D. ATF-422, 64 FR 71953, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 41.223 Fiduciary successor.

If an administrator, executor, receiver, trustee, assignee, or other fiduciary, is to take over the business of an importer of tobacco

products, as a continuing operation, such fiduciary must make

application for permit, before commencing operations as required by

subpart K 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. However, where a

fiduciary intends only to liquidate the business, qualification as an

importer of tobacco products will not be required if the fiduciary

promptly files with the appropriate TTB officer a written statement to

that effect.

[T.D. ATF-422, 64 FR 71953, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 41.224 Transfer of ownership.

If a transfer is to be made in ownership of the business of an

importer of tobacco products (including a change of any member of a partnership or association), such importer must give notice, in writing, to the appropriate TTB officer, naming the proposed successor and the desired effective date of such transfer. The proposed

successor must qualify as an importer of tobacco products, before

commencing operations, in accordance with the applicable provisions of

subpart K of this part. The importer must give such notice of transfer,

and the proposed successor must make application for permit in ample

time for examination and approval thereof before the desired date of

such change. The predecessor must make a concluding report, in

accordance with the provisions of Sec. 41.205, and surrender the permit

with such report. The successor must make a commencing report, in

accordance with the provisions of Sec. 41.206.

[T.D. ATF-422, 64 FR 71953, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 41.225 Change in officers, directors, or stockholders of a corporation.

Upon election or appointment (excluding successive reelection or

reappointment) of any officer or director of a corporation operating the business of an importer of tobacco products, or upon any occurrence

which results in a person acquiring ownership or control of more than

ten percent in aggregate of the outstanding stock of such corporation,

the importer must, within 30 days of such action, so notify the

appropriate TTB officer in writing, giving the identity of such person.

In the event that the acquisition of ten or more percent in aggregate of the outstanding stock of such corporation results in a change of control of such corporation, the provisions of Sec. 41.226 will apply. When there is any change in the authority furnished under Sec. 41.196 for officers to act on behalf of the corporation the importer must

immediately so notify the appropriate TTB officer in writing.

[T.D. ATF-422, 64 FR 71953, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 41.226 Change in control of a corporation.

Where the issuance, sale, or transfer of the stock of a corporation

operating as an importer 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 importer

must make application on TTB Form 5230.4 for a new permit within 30 days after the change occurs. Otherwise, the present permit will be

automatically terminated at the expiration of such 30-day period, and

the importer will dispose of all tobacco products on hand, in accordance with this part, make a concluding report, in accordance with the provisions of Sec. 41.206, and surrender his permit with such report. If the application for a new permit is timely made, the present permit will continue in effect pending final action with respect to such application.

[T.D. ATF-422, 64 FR 71953, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 41.227 Change in location.

Whenever an importer of tobacco products intends to relocate the

principal business office, the importer must, before commencing

operations at the new location, make application on TTB Form 5230.5 for, and obtain, an amended permit.

[T.D. ATF-422, 64 FR 71953, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 41.228 Change in address.

Whenever any change occurs in the address, but not the location, of the principal business office of an importer of tobacco products, as a result of action of local authorities, the importer must make application on TTB Form 5230.5 for an amended permit within 30 days of such change.

[T.D. ATF–422, 64 FR 71953, Dec. 22, 1999. Re-designated and amended by T.D. TTB–16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 44.82 Application for permit.

Every person, before commencing business as an export warehouse

proprietor, must apply on TTB Form 2093 (5200.3) and obtain the permit

provided for in Sec. 44.93. All documents required under this part to

be furnished with such application shall be made a part thereof.

(72 Stat. 1421; 26 U.S.C. 5712)

[25 FR 4716, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,

as amended by T.D. ATF-480, 67 FR 30801, May 8, 2002]

Sec. 44.83 Corporate documents.

Every corporation, before commencing business as an export warehouse proprietor, shall furnish with its application for permit required by Sec. 44.82, a true copy of the corporate charter or a certificate of corporate existence or incorporation, executed by the appropriate officer of the State in which incorporated. The corporation shall also furnish, in duplicate, evidence which will establish the authority of the officer or other person who executes the application for permit to execute the same; the authority of persons to sign other documents, required by this part, for the corporation; and the identity of the officers and directors, and each person who holds more than ten percent of the stock of such corporation. Where a corporation has previously filed such documents or evidence with the appropriate TTB officer, a written statement by the corporation, in duplicate, to that effect will be sufficient for the purpose of this section.

(72 Stat. 1421; 26 U.S.C. 5712)

Sec. 44.84 Articles of partnership or association.

Every partnership or association, before commencing business as an

export warehouse proprietor, shall furnish with its application for

permit, required by Sec. 44.82 a true copy of the articles of

partnership or association, if any, or certificate of partnership or

association where required to be filed by any State, county, or

municipality. Where a partnership or association has previously filed

such documents with the appropriate TTB officer, a written statement by

the partnership or association, in duplicate, to that effect will be

sufficient for the purpose of this section.

(72 Stat. 1421; 26 U.S.C. 5712)

Sec. 44.85 Trade name certificate.

Every person, before commencing business under a trade name as an

export warehouse proprietor, shall furnish with his application for

permit, required by Sec. 44.82, a true copy of the certificate or other

document, if any, issued by a State, county, or municipal authority in

connection with the transaction of business under such trade name. If no such certificate or other document is so required a written statement, in duplicate, to that effect by such person will be sufficient for the purpose of this section.

(72 Stat. 1421; 26 U.S.C. 5712)

[T.D. 6961, 33 FR 9491, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975]

Sec. 44.88 Description and diagram of premises.

The premises to be used by an export warehouse proprietor as his

warehouse shall be described, in the application for permit required by

Sec. 44.82, and bond required by Sec. 44.86, by number, street, and

city, town, or village, and State. Such premises may consist of more

than one building, which need not be contiguous: Provided, That such

premises are located in the same city, town, or village and each located is described in the application for permit and the bond by number and street. Where such premises consist of less than an entire building, a diagram, in duplicate, shall also be furnished showing the particular floor or floors, or room or rooms, comprising the warehouse.

(72 Stat. 1421; 26 U.S.C. 5712)

Sec. 44.91 Additional information.

The appropriate TTB officer may require such additional information

as may be deemed necessary to determine whether the applicant is

entitled to a permit. The applicant shall, when required by the

appropriate TTB officer, furnish as a part of his application for permit such additional information as may be necessary for the appropriate TTB officer to determine whether the applicant is entitled to a permit.

Sec. 44.101 Change in individual name.

Source: 25 FR 4717, May 28, 1960, unless otherwise noted.

Redesignated at 40 FR 16835, Apr. 15, 1975.

Changes in Name

Where there is a change in the name of an individual operating as an export warehouse proprietor he shall, within 30 days of such change,

make application on Form 2098 (5200.16) for an amended permit.

(72 Stat. 1421; 26 U.S.C. 5712)

[T.D. 6961, 33 FR 9491, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975]

Sec. 44.102 Change in trade name.

Where there is a change in, or an addition or discontinuance of, a

trade name used by an export warehouse proprietor in connection with

operations authorized by his permit, the proprietor shall, within 30

days of such change, addition, or discontinuance, make application on

Form 2098 (5200.16) for an amended permit to reflect such change. The

proprietor shall also furnish a true copy of any new trade name

certificate or document issued to him, or statement in lieu thereof,

required by Sec. 44.85.

(72 Stat. 1421; 26 U.S.C. 5712)

[T.D. 6961, 33 FR 9491, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975]

Sec. 44.103 Change in corporate name.

Where there is a change in the name of a corporate export warehouse

proprietor the proprietor shall, within 30 days of such change, make

application on Form 2098 (5200.16) for an amended permit. The proprietor shall also furnish such documents as may be necessary to establish that the corporate name has been changed.

(72 Stat. 1421; 26 U.S.C. 5712)

[T.D. 6961, 33 FR 9491, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975]

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 TTB 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)

Sec. 44.105 Transfer of ownership.

If a transfer is to be made in ownership of the business of an

export warehouse proprietor (including a change in the identity of the

members of a partnership or association), such proprietor shall give

notice, in writing, to the appropriate TTB officer, naming the proposed

successor and the desired effective date of such transfer. The proposed

successor shall, before commencing operations, qualify as a proprietor,

in accordance with the applicable provisions of subpart D of this part:

Provided, That where a diagram has been furnished by the proprietor in

accordance with the provisions of Sec. 44.88, the proposed successor

may adopt such diagram. The proprietor shall give such notice of

transfer, and the proposed successor shall make application for permit

and file bond, as required, in ample time for examination and approval

thereof before the desired date of such change. The predecessor shall

make a closing inventory and closing report, in accordance with the

provisions of Sec. Sec. 44.146 and 44.151, respectively, and surrender,

with such inventory and report, his permit, and the successor shall make an opening inventory, in accordance with the provisions of Sec. 44.144.

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

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 TTB 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)

Sec. 44.107 Change in stockholders of a corporation.

Where the issuance, sale, or transfer of the stock of a corporation, operating as an export warehouse proprietor, results in a change in the identity of the principal stockholders exercising actual or legal control of the operations of the corporation, the corporate proprietor shall, within 30 days after the change occurs, make application for a new permit; otherwise, the present permit shall be automatically terminated at the expiration of such 30-day period, and the proprietor shall dispose of all cigars, cigarettes, and cigarette papers and tubes on hand, in accordance with this part, make a closing inventory and closing report, in accordance with the provisions of Sec. Sec. 44.146 and 44.151, respectively, and surrender his permit with such inventory and report. If the application for a new permit is timely made, the present 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 50, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.

15, 1975]

Sec. 44.108 Change in location.

Whenever an export warehouse proprietor contemplates changing the

location of his warehouse, the proprietor shall, before commencing

operations at the new location, make an application, on Form 2098

(5200.16) for an amended permit. The application shall be supported by

an extension of coverage of the bond filed under this part, in

accordance with the provisions of Sec. 44.126.

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

[25 FR 4717, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,

as amended by T.D. ATF-480, 67 FR 30802, May 8, 2002]

Sec. 44.109 Change in address.

Whenever any change occurs in the address, but not the location, of

the warehouse of an export warehouse proprietor, as a result of action

of local authorities, the proprietor shall, within 30 days of such

change, make application on Form 2098 (5200.16) for an amended permit.

(72 Stat. 1421; 26 U.S.C. 5712)

[T.D. 6961, 33 FR 9492, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975]

Sec. 44.111 Change in export warehouse premises.

Where an export warehouse is to be changed to an extent which will

make inaccurate the description of the warehouse as set forth in the last application by the proprietor for permit, or the diagram, if any,

furnished with such application, the proprietor shall first make

application on Form 2098 (5200.16) for, and obtain, an amended permit.

Such application shall describe the proposed change in the warehouse and shall be accompanied by a new diagram if required under Sec. 44.88.

(72 Stat. 1421; 26 U.S.C. 5712)

[T.D. 6961 33 FR 9492, June 28, 1968. Redesignated at 40 FR 16835, Apr.

15, 1975]

Sec. 44.112 Emergency premises.

In cases of emergency, the appropriate TTB officer may authorize,

for a stated period, the temporary use of a place for the temporary

storage of tobacco products, and cigarette papers and tubes, without

making the application or furnishing the extension of coverage of bond

required under Sec. Sec. 44.111 and 44.126, or the temporary separation

of warehouse premises by means other than those specified in Sec.

44.89, where such action will not hinder the effective administration of this part, is not contrary to law, and will not jeopardize the revenue.

[T.D. 6871, 31 FR 50, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.

15, 1975, and amended by T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D.

ATF-243, 51 FR 43194, Dec. 1, 1986]