{"data":{"id":"us/27-cfr-28.73","jurisdiction":"us","citation":"27 CFR 28.73","heading":"Relief of surety from bond.","body":"(a) Bonds, Forms 5120.25 and 5100.12. The surety on a bond given on Form 5120.25 or Form 5100.12 will be relieved from his liability under the bond when the bond has been canceled as provided for in § 28.70.\n(b) Bonds, Forms 5100.30 and 5110.67. Where the surety on a bond given on Form 5100.30 or Form 5110.67 has filed application for relief from liability, as provided in § 28.72, the surety will be relieved from liability for withdrawals made wholly subsequent to the date specified in the notice, or on the effective date of a superseding bond, if one is given. Notwithstanding such relief, the liability of the surety will continue until the spirits and/or wines withdrawn without payment of tax under the bond have been properly accounted for.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND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 28—EXPORTATION OF ALCOHOL","Subpart D—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":"aede12c0a7844881a15a7f54944e27c6353d5ff858f8b5f378b517db2f2805e9","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-28.72","next":"us/27-cfr-28.74"},"notice":"GroundRules: Original legal text. Not legal advice."}