---
kind: "section"
citation: "27 C.F.R. § 17.105"
title: "27"
number: "17.105"
heading: "Filing of powers of attorney."
url: "https://uscodex.org/cfr/27/17.105"
---

# §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 [§ 17.6](/cfr/27/17.6.md), 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 [§ 17.6](/cfr/27/17.6.md), for every person authorized to execute bonds on behalf of the principal.

## Notes

### Authority

Authority: 26 U.S.C. 5010, 5111-5114, 5123, 5206, 5273, 6065, 6091, 6109, 7213, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. ATF-379, 61 FR 31412, June 20, 1996, unless otherwise noted.