27 C.F.R. § 41.224 Transfer of ownership.
Title 27 - Alcohol, Tobacco Products and Firearms
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 §41.205, and surrender the permit with such report. The successor must make a commencing report, in accordance with the provisions of §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]
Title 27: Alcohol, Tobacco and Firearms
PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart L—Changes After Original Qualification of Importers
Changes in Ownership and Control
§ 41.224 Transfer of ownership.
