{"data":{"id":"us/27-cfr-40.406","jurisdiction":"us","citation":"27 CFR 40.406","heading":"Superseding bond.","body":"A manufacturer of cigarette papers and tubes shall file a new bond to supersede the current bond immediately when:\n(a) The corporate surety on the current bond becomes insolvent,\n(b) The appropriate TTB officer approves a request from the surety of the current bond to terminate liability under the bond,\n(c) Payment of any liability under a bond is made by the surety thereon, or\n(d) The appropriate TTB officer considers such a superseding bond necessary for the protection of the revenue.","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 K—Manufacture of Cigarette Papers and Tubes"],"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":"bc92c69715b3f950fc88cc53ee9572c19f61abf3049c64e85b92838ce685cc67","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-40.405","next":"us/27-cfr-40.407"},"notice":"GroundRules: Original legal text. Not legal advice."}