[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR40.133]

[Page 24-25]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 40_MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table 
 
           Subpart G_Bonds and Extensions of Coverage of Bonds
 
Sec. 40.133  Amount of individual bond.

    The amount of the bond of a manufacturer of tobacco products shall 
be not less than the total amount of tax liability on all tobacco 
products manufactured in his factory, received in bond from other 
factories and from export warehouses, and released to him in bond from 
customs custody, during any calendar month. Where the amount of any bond 
is no longer sufficient and the bond is in less than the maximum amount, 
the manufacturer shall immediately file a strengthening or superseding 
bond as required by this

[[Page 25]]

subpart. The amount of any such bond (or the total amount including 
strengthening bonds, if any) need not exceed $250,000 for a manufacturer 
producing or receiving cigarettes in bond; need not exceed $150,000 for 
a manufacturer producing or receiving cigars, smokeless tobacco, pipe 
tobacco, or roll-your-own tobacco in bond; and need not exceed $250,000 
for a manufacturer producing or receiving any combination of tobacco 
products in bond. The bond of a manufacturer of tobacco products shall 
in no case be less than $1,000.

[T.D. ATF-232, 51 FR 28080, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, 
Dec. 1, 1986, as amended by T.D. ATF-289, 54 FR 48839, Nov. 27, 1989; 
T.D. ATF-424, 64 FR 71931, Dec. 22, 1999]