[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: 27CFR25.91]

[Page 650-651]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 25_BEER--Table of Contents
 
                 Subpart H_Bonds and Consents of Surety
 
Sec. 25.91  Requirement for bond.


    (a) General. Every person intending to commence the business of a 
brewer shall file a bond, Form 5130.22, as prescribed in this subpart, 
covering operations at the brewery, at the time of filing the original 
Brewer's Notice, Form 5130.10. Every brewer intending to continue the 
business of a brewer shall, once every 4 years, or as provided in Sec. 
25.95, execute and file a new bond, or continuation certificate as 
provided in Sec. 25.97.
    (b) Conditions of the bond. The Brewer's Bond, Form 5130.22, will be 
conditioned upon the brewer faithfully complying with all provisions of 
law and regulations relating to the activities covered by the bond, and 
upon paying all taxes imposed by 26 U.S.C. Chapter 51 and all interest 
and penalties incurred or fines imposed for violations of those 
provisions.
    (c) Additional information. The appropriate ATF officer shall 
require, in connection with any brewer's bond, a statement executed 
under the penalties of perjury, as to whether the principal or any 
person owning, controlling, or actively participating in the management 
of the business of the principal has been convicted of or has 
compromised any offense set forth in Sec. 25.101(a)(1), or has been 
convicted of any offense set forth in Sec. 25.101(a)(2). In the event 
the above statement contains an affirmative answer, the applicant shall 
submit a statement describing in detail the circumstances surrounding 
the conviction or compromise.
    (d) Bond required before beginning business. A person may not begin 
business or continue business as a brewer until first receiving notice 
that the appropriate ATF officer has approved the

[[Page 651]]

bond, continuation certificate, or consent of surety, as required by 
this part.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (26 U.S.C. 5401); 
sec. 4(a), Pub. L. 91-673, 84 Stat. 2057 (26 U.S.C. 5417))

[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-437, 66 
FR 5479, Jan. 19, 2001]