C.F.R. » Title 27 » CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY › SUBCHAPTER B—TOBACCO › PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX › Subpart E—Changes Subsequent to Original Qualification of Export Warehouse Proprietors

27 C.F.R. § 44.107

Change in stockholders of a corporation

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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 §§ 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]
Notes of Decisions
Cited in 6 cases (2 in the last 5 years), 2016–2025 · leading case: Gulf Coast Mar. Supply, Inc. v. United States, 867 F.3d 123 (D.C. Cir. 2017).
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Gulf Coast Mar. Supply, Inc. v. United States, 867 F.3d 123 (D.C. Cir. 2017). · cites it 8× “§ 204 (g) (alcohol permit); 27 C.F.R. § 44.107 (tobacco permit). Gulf Coast did not inform TTB when Gulf Coast’s President/Director died and his widow received all of his Gulf Coast shares.”
Marine Wholesale & Warehouse Co. v. United States, 315 F. Supp. 3d 498 (D.C. Cir. 2018). · cites it 4× “27 C.F.R. § 44.107 . Thus, if a permittee fails to notify the TTB of a change in "actual or legal control of the operations of the corporation," the permit automatically terminates by operation of law "within 30 days after the change occurs," and the permittee must submit an…”
Gulf Coast Mar. Supply, Inc. v. United States of Am., 218 F. Supp. 3d 92 (D.D.C. 2016). “27 C.F.R. § 44.107 (emphasis added). The statute separately provides that TTB can suspend or revoke permits, requiring a show cause hearing.”
Marine Wholesale & Warehouse Co. (Bankr. C.D. Cal. 2025). · cites it 6× “§§ 5712-5713 ; 27 C.F.R. § 44.107 . If, upon such change, Marine Wholesale failed to file a 5 new application within 30 days, its permit automatically terminated by operation of law.”
Marine Wholesale & Warehouse Co v. United States of Am. (D.D.C. 2018). · cites it 4× “27 C.F.R. § 44.107 . Thus, if a permittee fails to notify the TTB of a change in “actual or legal control of the operations of the corporation,” the permit automatically terminates by operation of law “within 30 days after the change occurs,” and the permittee must submit an…”
Marine Wholesale & Warehouse Co. (Bankr. C.D. Cal. 2025). · cites it 3× “§§ 5712-5713 ; 27 C.F.R. § 44.107 . If, upon such change, Marine Wholesale failed to file a 8 new application within 30 days, its permit automatically terminated by operation of law.”
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