CFR > Title 12 > Chapter XII > Subchapter B > Part 1237 > Subpart A – Powers
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Terms Used In CFR > Title 12 > Chapter XII > Subchapter B > Part 1237 > Subpart A - Powers
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Contract: A legal written agreement that becomes binding when signed.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Manufacturer of tobacco products: includes any person who for commercial purposes makes available for consumer use (including such consumer's personal consumption or use under paragraph (1)(i) of this definition) a machine capable of making cigarettes, cigars, or other tobacco products. See 27 CFR 41.11
- Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.