{"data":{"id":"us/27-cfr-44.122","jurisdiction":"us","citation":"27 CFR 44.122","heading":"Deposits of bonds, notes, or obligations in lieu of corporate surety.","body":"Bonds or notes of the United States, or other obligations which are unconditionally guaranteed as to both interest and principal by the United States, may be pledged and deposited by the export warehouse proprietor as security in connection with bond to cover his operations, in lieu of the corporate surety, in accordance with the provisions of 31 CFR part 225 regarding acceptance of bonds secured by Government obligations in lieu of bonds with sureties. Such bonds or notes which are nontransferable, or the pledging of which will not be recognized by the Treasury Department, are not acceptable as security in lieu of corporate surety.","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 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX","Subpart F—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":"a31dfa6f54f6ab02e865426f878603be7f5d215b0e4baf8d071f0a1721ad6b81","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-44.121","next":"us/27-cfr-44.123"},"notice":"GroundRules: Original legal text. Not legal advice."}