Code of Federal Regulations · Section
§ 19.136 — Change In Bond Status
27 C.F.R. § 19.136
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A proprietor must file TTB F 5110.41, Registration of Distilled Spirits Plant, to amend the registration relating to the proprietor's bond status if either of the following occurs:
(a) A proprietor who has not furnished any bond becomes required to furnish a bond as provided under § 19.168(b); or
(b) A proprietor who has furnished a bond becomes exempt from bond requirements under § 19.151(d) and chooses to terminate all bond coverage as provided under § 19.170(e).
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001