27 CFR 25.174 - Bond not sufficient.

Regulations last checked for updates: Jun 16, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: May 28, 2024

View all text of Subpart K [§ 25.151 - § 25.177]

§ 25.174 - Bond not sufficient.

When a brewer has filed a bond and the penal sum of the brewer's bond is in less than the maximum amount, the brewer shall prepay the tax on any withdrawal which would cause the outstanding liability for tax to exceed the limits of coverage of the bond. Prepayments will be made in accordance with § 25.175.

[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. TTB-146, 82 FR 1130, Jan. 4, 2017]

authority: 19 U.S.C. 81c; 26 U.S.C. 5002,5051,5056,5061,5121,5122,5222,5401,5411,5551,5552,5555,5556,5671,5673,5684,6011,6061,6065,6091,6109,6151,6301,6302,6311,6313,6402,6651,6656,6676,6806,7342,7606,7805; 31 U.S.C. 9301,9303

source: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.

cite as: 27 CFR 25.174