Code of Federal Regulations (alpha)

CFR /  Title 27  /  Part 25  /  Sec. 25.174 Bond not sufficient.

When the penal sum of the brewer's bond is in less than the maximum amount, the brewer shall prepay the tax on any withdrawal which would cause the outstanding liability for tax to exceed the limits of coverage of the bond. Prepayments will be made in accordance with Sec. 25.175.