27 CFR 25.174
§ 25.174 Bond not sufficient.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
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- Citation
- 27 CFR 25.174, § 25.174 Bond not sufficient, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/117117
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.