[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: 27CFR44.86]

[Page 925-926]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 44_EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
 
  Subpart D_Qualification Requirements for Export Warehouse Proprietors
 
Sec. 44.86  Bond.

    Every person, before commencing business as an export warehouse 
proprietor, shall file, in connection with his application for permit, a 
bond, Form 2103 (5220.5), in accordance with the applicable provisions 
of Sec. 44.88 and subpart F, 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

[[Page 926]]

connection therewith for which he may become liable to the United 
States.

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

[25 FR 4716, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
as amended by T.D. ATF-480, 67 FR 30801, May 8, 2002]