{"data":{"id":"us/27-cfr-40.137","jurisdiction":"us","citation":"27 CFR 40.137","heading":"Extension of coverage of bond.","body":"An extension of coverage of bond shall be manifested on TTB F 5000.18 by the manufacturer of tobacco products and by the surety on the bond with the same formality and proof of authority as required for the execution of the bond.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—TOBACCO","PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO","Subpart G—Bonds and Extensions of Coverage of Bonds"],"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":"7ce2472fe1f24c7b173851535d7f3636ed7adf6530bd3b8f16def1272a701dc4","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-40.136","next":"us/27-cfr-40.138"},"notice":"GroundRules: Original legal text. Not legal advice."}