{"data":{"id":"us/27-cfr-19.170","jurisdiction":"us","citation":"27 CFR 19.170","heading":"Termination of bonds.","body":"Liability under operations bonds, withdrawal bonds, and unit bonds may be terminated for future withdrawals, future production, or future deposits as set forth below:\n(a) On application by the surety. A surety may terminate a bond by filing a notice as provided in § 19.171;\n(b) By replacement of the bond. A principal may terminate an existing bond by replacing it with a superseding bond approved by TTB;\n(c) By discontinuing withdrawals. A principal may terminate a withdrawal bond by notifying TTB that the principal has stopped making withdrawals covered by the bond, if the bond was filed solely as a withdrawal bond;\n(d) By discontinuing the business. A principal may terminate a bond by notifying TTB that the principal has discontinued business; and\n(e) On application by an existing proprietor who becomes exempt from bond requirements. If a proprietor has held a bond or bonds covering operations or withdrawals of distilled spirits for nonindustrial use and becomes exempt from those bond requirements as provided under § 19.151(d), the proprietor may apply to TTB to terminate the bond or bonds covering such operations or withdrawals. To apply, the proprietor must file an amendment to TTB F 5110.41, Registration of Distilled Spirits Plant, as provided in § 19.136. The proprietor must accurately state in the submission that the proprietor:\n(1) Will withdraw distilled spirits for deferred payment of tax as provided in § 19.235;\n(2) Reasonably expects to be liable for not more than $50,000 in taxes with respect to distilled spirits imposed by 26 U.S.C. 5001 and 7652 for the current calendar year (see definition of “Reasonably expects” in § 19.235(e)); and\n(3) Was liable for not more than $50,000 in such taxes in the preceding calendar year.","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":"38cd9f7d5dc22d13fc4fdc1062fbdee848de90c2520391b04c752b7a3ec3e056","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.169","next":"us/27-cfr-19.171"},"notice":"GroundRules: Original legal text. Not legal advice."}