1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 40
  5. subpart K
  6. subjgrp 39
  7. § 40.407

View all text of Subjgrp 39 [§ 40.391 - § 40.410]

§ 40.407 - Extension of coverage of bond.

An extension of the coverage of bond filed under this subpart shall be manifested on TTB F 5000.18 by the manufacturer of cigarette papers and tubes and by the surety on the bond with the same formality and proof of authority as required for the execution of the bond.

(72 Stat. 1421; 26 U.S.C. 5711) [T.D. ATF-384, 61 FR 54085, Oct. 17, 1996, as amended by T.D. TTB-196, 89 FR 87947, Nov. 6, 2024]

AUTHORITY: 26 U.S.C. 448, 5701, 5703-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

SOURCE: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.

CITE AS: 27 CFR 40.407