---
kind: "section"
citation: "27 C.F.R. § 24.147"
title: "27"
number: "24.147"
heading: "Operations bond or unit bond."
url: "https://uscodex.org/cfr/27/24.147"
---

# §24.147. Operations bond or unit bond.


Notwithstanding the provisions of [§ 24.146](/cfr/27/24.146.md), each person intending to commence or to continue business as the proprietor of a bonded wine premises with an adjacent or contiguous distilled spirits plant qualified under [27 CFR part 19](/cfr/27/part19.md) for the production of distilled spirits shall, in lieu of a winery bond and the bonds required under the provisions of [26 U.S.C. 5173](/usc/26/5173.md), as amended, give an operations bond or unit bond in accordance with the applicable provisions of [27 CFR part 19](/cfr/27/part19.md). See [§ 19.151(d)](/cfr/27/19.151.md?p=d) of this chapter for circumstances under which a bond is not required with respect to operations and withdrawals of distilled spirits.


## Notes

### Amendments

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. TTB-146, 82 FR 1124, Jan. 4, 2017]

### Authority

Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 5044, 5061, 5062, 5121, 5122-5124, 5173, 5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted.

### Amendments

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. TTB-146, 82 FR 1124, Jan. 4, 2017]