[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR252.61]

[Page 19]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                          TREASURY (CONTINUED)
 
PART 252--EXPORTATION OF LIQUORS--Table of Contents
 
                 Subpart D--Bonds and Consents of Surety
 
Sec. 252.61  Bond, Form 2734 (5100.25).

    If a specific lot of distilled spirits or wine is to be withdrawn 
without payment of tax, as authorized in Sec. 252.91(a)(1), (2), (3), 
(5), or Sec. 252.121(a), (b), (c), or (d), by a person other than the 
proprietor of the bonded premises, a specific bond on ATF Form 2734 
(5100.25) shall be filed by the exporter, as provided in Sec. 252.51. 
The penal sum of the bond shall not be less than the tax prescribed by 
law on the quantity of spirits or wine to be withdrawn. However, the 
maximum penal sum of the bond shall not exceed $200,000 but in no case 
shall the penal sum be less than $1,000.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1352, as amended, 1362, as amended, 
1380, as amended, 1381, 1382 (26 U.S.C. 5175, 5214, 5362) sec. 3. Pub. 
L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066, 5370, 5371))

[T.D. ATF-88, 46 FR 39815, Aug. 5, 1981]