[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR40.66]

[Page 763-764]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 40--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents
 
         Subpart E--Qualification Requirements for Manufacturers
 
Sec. 40.66  Bond.

    Every person, before commencing business as a manufacturer of 
tobacco products, shall file, in connection with his application for 
permit, a bond on Form 3070, in duplicate, in accordance

[[Page 764]]

with the applicable provisions of subpart G of this part, conditioned 
upon compliance with the provisions of chapter 52, I.R.C., and 
regulations thereunder, including, but not limited to, the timely 
payment of taxes imposed by such chapter and penalties and interest in 
connection therewith for which he may become liable to the United 
States: Provided, That any person who, on the effective date of this 
part, October 1, 1961, has on file a valid and adequate bond, Form 2100, 
``Bond--Manufacturer of Cigars and Cigarettes,'' may continue, under 
such bond, the operations with respect to the permit to which that bond 
relates, in accordance with the provisions of this part.

(72 Stat. 1421, as amended; 26 U.S.C. 5711)

[T.D. 6871, 31 FR 33, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975]