United States Code · Section
§ 5711 — Bond
26 U.S.C. § 5711
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(a) Every person, before commencing business as a manufacturer of tobacco products or cigarette papers and tubes, or as an export warehouse proprietor, shall file such bond, conditioned upon compliance with this chapter and regulations issued thereunder, in such form, amount, and manner as the Secretary shall by regulation prescribe. A new or additional bond may be required whenever the Secretary considers such action necessary for the protection of the revenue.
(b) No person shall engage in such business until he receives notice of approval of such bond. A bond may be disapproved, upon notice to the principal on the bond, if the Secretary determines that the bond is not adequate to protect the revenue.
(c) Any bond filed hereunder may be canceled, upon notice to the principal on the bond, whenever the Secretary determines that the bond no longer adequately protects the revenue.
Implementing Regulations
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§ 40.135 Strengthening bond.27 C.F.R. § 40.135
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§ 44.81 Persons required to qualify.27 C.F.R. § 44.81
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§ 44.123 Amount of bond.27 C.F.R. § 44.123
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§ 40.66 Bond.27 C.F.R. § 40.66
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§ 44.127 Approval of bond and extension of coverage of bond.27 C.F.R. § 44.127
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§ 40.138 Approval of bond and extension of coverage of bond.27 C.F.R. § 40.138
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§ 40.140 Release of pledged securities.27 C.F.R. § 40.140
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§ 40.67 Blanket bond.27 C.F.R. § 40.67
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§ 40.137 Extension of coverage of bond.27 C.F.R. § 40.137
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§ 44.124 Strengthening bond.27 C.F.R. § 44.124
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§ 44.86 Bond.27 C.F.R. § 44.86
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§ 44.126 Extension of coverage of bond.27 C.F.R. § 44.126
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§ 40.136 Superseding bond.27 C.F.R. § 40.136
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§ 40.405 Strengthening bond.27 C.F.R. § 40.405
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§ 40.102 Transfer of ownership.27 C.F.R. § 40.102
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§ 40.406 Superseding bond.27 C.F.R. § 40.406
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§ 44.128 Termination of liability of surety under bond.27 C.F.R. § 44.128
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§ 44.104 Fiduciary successor.27 C.F.R. § 44.104
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§ 40.134 Amount of blanket bond.27 C.F.R. § 40.134
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§ 40.139 Termination of bond.27 C.F.R. § 40.139
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§ 40.392 Bond.27 C.F.R. § 40.392
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§ 40.132 Deposit of securities in lieu of corporate surety.27 C.F.R. § 40.132
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§ 40.393 Power of attorney.27 C.F.R. § 40.393
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§ 44.125 Superseding bond.27 C.F.R. § 44.125
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§ 40.101 Fiduciary successor.27 C.F.R. § 40.101
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§ 40.404 Amount of bond.27 C.F.R. § 40.404
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§ 40.403 Deposit of securities in lieu of corporate surety.27 C.F.R. § 40.403
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§ 40.410 Release of pledged securities.27 C.F.R. § 40.410
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§ 40.114 Extension or curtailment of factory.27 C.F.R. § 40.114
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§ 40.409 Termination of liability of surety under bond.27 C.F.R. § 40.409
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§ 40.394 Notice of approval of bond.27 C.F.R. § 40.394
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§ 40.407 Extension of coverage of bond.27 C.F.R. § 40.407
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§ 40.397 Change in location.27 C.F.R. § 40.397
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§ 40.396 Change in proprietorship.27 C.F.R. § 40.396
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§ 40.408 Approval of bond and extension of coverage of bond.27 C.F.R. § 40.408
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§ 40.402 Two or more corporate sureties.27 C.F.R. § 40.402
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§ 44.108 Change in location.27 C.F.R. § 44.108