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Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 25 · § 25.174

§ 25.174. Bond not sufficient.

76 words·~1 min read·/us/cfr/t27/s§ 25.174·

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When a brewer has filed a bond and the penal sum of the brewer's bond is in less than the maximum amount, the brewer shall prepay the tax on any withdrawal which would cause the outstanding liability for tax to exceed the limits of coverage of the bond. Prepayments will be made in accordance with § 25.175. \[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. TTB-146, 82 FR 1130, Jan. 4, 2017\]
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§ 25.174
Bond not sufficient.
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