27 CFR 41.111
§ 41.111 Verification of bond and agreement to pay tax.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 41.111, § 41.111 Verification of bond and agreement to pay tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118115
- Permanent ID
ys:prov:118115@1- SHA-256
af33e92112a68e9103174bca74009a3cd1284ba00bf07f899f345cef0d225735
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) Verification of bond. Prior to shipment of tobacco products or cigarette papers or tubes to the United States, the manufacturer must verify:
(1) That there is no default in payment of tax chargeable against the manufacturer's bond on TTB F 5210.12; and
(2) That the amount of the manufacturer's bond is sufficient or is in the maximum penal sum to cover the tax that will become due on the shipment.
(b) Agreement to pay tax. The shipment of tobacco products or cigarette papers or tubes by the bonded manufacturer serves as an agreement by the manufacturer to pay the tax on that shipment.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.