Code of Federal Regulations · Section
§ 40.137 — Extension Of Coverage Of Bond
27 C.F.R. § 40.137
View:
An extension of coverage of bond shall be manifested on TTB F 5000.18 by the manufacturer of tobacco products and by the surety on the bond with the same formality and proof of authority as required for the execution of the bond.
Authorizing Statute
-
Bond26 U.S.C. § 5711
-
Definitions31 U.S.C. § 9301
-
Limitation on use of cash method of accounting26 U.S.C. § 448