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Federal regulations · Through 2026-08-25 · Newer source version available

27 CFR 26.62: Corporate surety.

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Where this section sits in the code
  1. Title 27—Alcohol, Tobacco Products and Firearms
  2. CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—ALCOHOL
  4. PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
  5. Subpart E—Taxpayment of Liquors and Articles in Puerto Rico

(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 of the United States, as set forth in the current revision of U.S. Treasury Department Circular 570 (Companies Holding Certificates of Authority as Acceptable Sureties on Federal Bonds and as Acceptable Reinsuring Companies).

(b) U.S. Treasury Department Circular 570 is published in the Federal Register annually on the first business day in July, and supplemental changes are published periodically thereafter (see https://www.federalregister.gov). The most recent circular and any supplemental changes to it may be viewed on the United States Treasury Department's Bureau of the Fiscal Service website (see https://fiscal.treasury.gov).

Collected 2026-08-27T02:25:11Z. Source file · JSON

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