27 C.F.R. § 18.35 Change in proprietorship.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) General. If there is a change in the proprietorship of a concentrate plant, the outgoing proprietor shall comply with the requirements of §18.38, and the successor shall, before commencing operations, file application and receive approval in the same manner as a person qualifying as the proprietor of a new concentrate plant. Processing material, concentrate and other materials may be transferred from an outgoing proprietor to a successor. (b) Fiduciary. A successor to the proprietorship of a concentrate plant who is an administrator, executor, receiver, trustee, assignee, or other fiduciary shall comply with the provisions of paragraph (a) of this section. If the fiduciary was appointed by a court, the effective dates of the qualifying documents filed by the fiduciary shall be the effective date of the court order, or the date specified therein for the fiduciary to assume control. If the fiduciary was not appointed by a court, the date the fiduciary assumes control shall coincide with the effective date of the qualifying documents filed by the fiduciary. [T.D. ATF–104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF–381, 61 FR 37003, July 16, 1996]
Title 27: Alcohol, Tobacco and Firearms
PART 18—PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE
Subpart D—Qualification
Changes After Original Establishment
§ 18.35 Change in proprietorship.
