{"data":{"id":"us/27-cfr-41.223","jurisdiction":"us","citation":"27 CFR 41.223","heading":"Fiduciary successor.","body":"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, the fiduciary must, before commencing operations, apply for a permit in accordance with § 41.191 and furnish certified copies, in duplicate, of the order of the court or other pertinent documents, showing his or her appointment and qualification as the fiduciary. Where a fiduciary intends only to liquidate the business, qualification as an importer of tobacco products is not required if the fiduciary promptly files with the appropriate TTB officer a written statement to that effect.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—TOBACCO","PART 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO","Subpart L—Changes After Original Qualification of Importers"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"fa42a2a2850bf35b5c75ebf797f11f9a87e97a00898c1e839aecf37e3e589b0a","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-41.222","next":"us/27-cfr-41.224"},"notice":"GroundRules: Original legal text. Not legal advice."}