[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)