Code of Federal Regulations · Section
§ 44.126 — Extension Of Coverage Of Bond
27 C.F.R. § 44.126
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An extension of the coverage of any bond filed under this part shall be manifested on Form 5000.18 by the export warehouse proprietor 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
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Bond26 U.S.C. § 5711
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Limitation on use of cash method of accounting26 U.S.C. § 448
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Definitions31 U.S.C. § 9301