[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: 27CFR40.135] [Page 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. 40.135 Strengthening bond. Where the amount of any bond is no longer sufficient under the provisions of Sec. 40.133 or Sec. 40.134, the manufacturer shall immediately file a strengthening bond in an appropriate amount with the same surety as that on the bond already in effect, unless a superseding bond is filed pursuant to Sec. 40.136. Strengthening bonds will not be approved where any notation is made thereon which is intended, or which may be construed, as a release of any former bond, or as limiting the amount of either bond to less than its full amount. (72 Stat. 1421; 26 U.S.C. 5711)