Code of Federal Regulations · Section

§ 40.407 — Extension Of Coverage Of Bond

27 C.F.R. § 40.407

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An extension of the coverage of bond filed under this subpart shall be manifested on TTB F 5000.18 by the manufacturer of cigarette papers and tubes and by the surety on the bond with the same formality and proof of authority as required for the execution of the bond.

27 C.F.R. § 40.406 27 C.F.R. § 40.408

Authorizing Statute

Definitions
31 U.S.C. § 9301
Limitation on use of cash method of accounting
26 U.S.C. § 448
Bond
26 U.S.C. § 5711