United States Code · Section
§ 7101 — Form Of Bonds
26 U.S.C. § 7101
View:
Whenever, pursuant to the provisions of this title (other than section 7485), or rules or regulations prescribed under authority of this title, a person is required to furnish a bond or security—
(1) Such bond or security shall be in such form and with such surety or sureties as may be prescribed by regulations issued by the Secretary.
(2) The person required to furnish such bond or security may, in lieu thereof, deposit bonds or notes of the United States as provided in section 9303 of title 31, United States Code.
Implementing Regulations
-
§ 41.114a Qualification for extended deferral.27 C.F.R. § 41.114a
-
§ 24.151 Deposit of collateral security.27 C.F.R. § 24.151
-
§ 72.25 Deposit of collateral.27 C.F.R. § 72.25
-
§ 403.29 Deposit of collateral.26 C.F.R. § 403.29
-
§ 70.281 Form of bond and security required.27 C.F.R. § 70.281
-
§ 403.28 Corporate surety bonds.26 C.F.R. § 403.28
-
PART 72—DISPOSITION OF SEIZED PERSONAL PROPERTY27 C.F.R. pt. 72
-
§ 70.167 Authority to release levy and return property.27 C.F.R. § 70.167
-
§ 70.150 Release of lien or discharge of property.27 C.F.R. § 70.150
-
§ 70.184 Disposition of perishable goods.27 C.F.R. § 70.184