[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR46.14]

[Page 836]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 46--MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents
 
   Subpart A--Application of 26 U.S.C. 6423, as Amended, to Refund or 
    Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes
 
Sec. 46.14  Termination of liability.

    Bonds on ATF Form 5620.10 will be terminated by the appropriate ATF 
officer on receipt of satisfactory evidence that the person giving the 
bond has disposed of the articles covered by the bond and that he bore 
the ultimate burden of the amount claimed and that no understanding or 
agreement exists whereby he will be relieved of such burden or shift 
such burden to another person.

[T.D. 6395, 24 FR 599, Jan. 28, 1959. Redesignated at 40 FR 16835, Apr. 
15, 1975, as amended by T.D. ATF-472, 67 FR 8880, Feb. 27, 2002]