{"data":{"id":"us/27-cfr-25.106","jurisdiction":"us","citation":"27 CFR 25.106","heading":"Application to terminate bond by existing brewer who becomes exempt from bond requirements.","body":"If a brewer has held a bond and becomes exempt from bond requirements under § 24.91(e), the brewer may apply to TTB to terminate the bond. To apply, the brewer must file an amendment to the Brewer's Notice, Form 5130.10, as provided in § 25.79. The brewer must accurately state in the submission to TTB that the brewer:\n(a) Will withdraw beer for deferred payment of tax under § 25.164;\n(b) Reasonably expects to be liable for not more than $50,000 in taxes with respect to beer imposed by 26 U.S.C. 5051 and 7652 for the current calendar year (see definition of “Reasonably expects” in § 25.164(c)(4)(ii)); and\n(c) 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 25—BEER","Subpart H—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":"b46e0664533a877a10152584575bc978c4f3b97be5680c265775c3a46e891226","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-25.105","next":"us/27-cfr-25.111"},"notice":"GroundRules: Original legal text. Not legal advice."}