27 C.F.R. § 25.174

Current through May 31, 2024
Section 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 § 25.175.

27 C.F.R. § 25.174