Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter A - Alcohol |
Part 26 - Liquors and Articles from Puerto Rico and the Virgin Islands |
Subpart E - Taxpayment of Liquors and Articles in Puerto Rico |
Bonds |
§ 26.62 - Corporate surety.
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§ 26.62 Corporate surety.
(a) Surety bonds may be given only with corporate sureties holding certificates of authority from, and subject to the limitations prescribed by, the Secretary of the Treasury, as set forth in the current revision of U.S. Treasury Department Circular No. 570 (Companies Holding Certificates of Authority as Acceptable Sureties on Federal Bonds and as Acceptable Reinsuring Companies).
(b) Department of the Treasury Department Circular No. 570 is published in the Federal Register annually as of on the first workday business day in July. As they occur, interim revisions of the circular are published in the Federal Register. Copies of the circular may be obtained from the Audit Staff, Bureau of Government Financial Operations, Department of the Treasury, Washington, DC 20226. , and supplemental changes are published periodically thereafter. The most recent circular and any supplemental changes to it may be viewed on the Bureau of the Fiscal Service Web site at https://www.fiscal.treasury.gov/fsreports/ref/suretyBnd/c570.htm.
[T.D. ATF-92ATF–92, 46 FR 46921, Sept. 23, 1981, as amended by T.D. TTB–146, 82 FR 1130, Jan. 4, 2017]