{"data":{"id":"us/27-cfr-26.61","jurisdiction":"us","citation":"27 CFR 26.61","heading":"General.","body":"Every person filing a bond under this subpart, or consent of surety on such bond, must file it in accordance with the instructions on the form.","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 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS","Subpart E—Taxpayment of Liquors and Articles in Puerto Rico"],"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":"737439b0deb1be91614d648b1be57e117f8a492f1664f32506a37737103b924d","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-26.55","next":"us/27-cfr-26.62"},"notice":"GroundRules: Original legal text. Not legal advice."}