[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.105]

[Page 287]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 17_DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING 
NONBEVERAGE PRODUCTS--Table of Contents
 
                Subpart E_Bonds and Consents of Sureties
 
Sec. 17.105  Filing of powers of attorney.

    (a) Surety companies. The surety company shall prepare and submit 
with each bond, and with each consent to changes in the terms of a bond, 
a power of attorney in accordance with Sec. 17.6, authorizing the agent 
or officer who executed the bond or consent to act in this capacity on 
behalf of the surety. The power of attorney shall be prepared on a form 
provided by the surety company and executed under the corporate seal of 
the company. If other than a manually signed original is submitted, it 
shall be accompanied by certification of its validity.
    (b) Principal. The principal shall execute and file a power of 
attorney, in accordance with Sec. 17.6, for every person authorized to 
execute bonds on behalf of the principal.

(Sec. 1, Pub. L. 97-258, 96 Stat. 1047 (31 U.S.C. 9304, 9306))