Code of Federal Regulations · Section
§ 24.132 — Change In Bond Status
27 C.F.R. § 24.132
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A proprietor must file an amended application if the proprietor's bond status changes in either of the following ways:
(a) A proprietor who has not furnished any bond becomes required to furnish a bond as provided under § 24.154(b); or
(b) A proprietor who has furnished a bond becomes exempt from bond requirements under § 24.146(d) and chooses to terminate all bond coverage as provided under § 24.160.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Definitions31 U.S.C. § 9301