{"data":{"id":"us/27-cfr-19.152","jurisdiction":"us","citation":"27 CFR 19.152","heading":"Types of bonds.","body":"(a) Basic Bonds. There are two basic types of bonds: the operations bond, and the withdrawal bond.\n(1) Operations bond. An operations bond covers the tax liability for a variety of operations at a distilled spirits plant, along with any penalties incurred and fines imposed for violation of the law and regulations relating to activities covered by the bond.\n(2) Withdrawal bond. A withdrawal bond covers the tax liability for tax determined distilled spirits withdrawn from the bonded premises on a tax deferred basis.\n(b) Other bonds. In addition to the basic operations and withdrawal bonds, several variations of these bonds are available:\n(1) An adjacent wine cellar bond covers operations at a distilled spirits plant and an adjacent bonded wine cellar;\n(2) An area bond covers operations at two or more distilled spirits plant and any adjacent bonded wine cellars; and\n(3) A unit bond covers both operations and withdrawals at one or more distilled spirits plants and operations at any adjacent bonded wine cellars.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 19—DISTILLED SPIRITS PLANTS","Subpart F—Bonds and Consents of Surety"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"8513b7abe1c440c377472886bc6008d3f7c63923525042d1745cf849a65a2cee","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.151","next":"us/27-cfr-19.153"},"notice":"GroundRules: Original legal text. Not legal advice."}