{"data":{"id":"us/27-cfr-25.174","jurisdiction":"us","citation":"27 CFR 25.174","heading":"Bond not sufficient.","body":"When a brewer has filed a bond and the penal sum of the brewer's bond is in less than the maximum amount, the brewer shall prepay the tax on any withdrawal which would cause the outstanding liability for tax to exceed the limits of coverage of the bond. Prepayments will be made in accordance with § 25.175.","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 K—Tax on Beer"],"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":"5a5c35ce8d562ab1f525b33d3eccce2f1d1ea921a51e0c7398f0feceb8142573","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-25.173","next":"us/27-cfr-25.175"},"notice":"GroundRules: Original legal text. Not legal advice."}