---
kind: "section"
citation: "27 C.F.R. § 25.106"
title: "27"
number: "25.106"
heading: "Application to terminate bond by existing brewer who becomes exempt from bond requirements."
url: "https://uscodex.org/cfr/27/25.106"
---

# §25.106. Application to terminate bond by existing brewer who becomes exempt from bond requirements.


If a brewer has held a bond and becomes exempt from bond requirements under [§ 24.91(e)](/cfr/27/24.91.md?p=e), the brewer may apply to TTB to terminate the bond. To apply, the brewer must file an amendment to the Brewer's Notice, Form 5130.10, as provided in [§ 25.79](/cfr/27/25.79.md). The brewer must accurately state in the submission to TTB that the brewer:

- (a) Will withdraw beer for deferred payment of tax under [§ 25.164](/cfr/27/25.164.md);
- (b) Reasonably expects to be liable for not more than $50,000 in taxes with respect to beer imposed by 26 U.S.C. [5051](/usc/26/5051.md) and [7652](/usc/26/7652.md) for the current calendar year (see definition of “Reasonably expects” in [§ 25.164(c)(4)(ii)](/cfr/27/25.164.md?p=c-4-ii)); and
- (c) **Was liable for not more than $50,000 in such taxes in the preceding calendar year.**

## Notes

### Amendments

[T.D TTB-146, 82 FR 1128, Jan. 4, 2017]

### Authority

Authority: 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5121, 5122-5124, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308.

### Source

Source: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.

### Amendments

[T.D TTB-146, 82 FR 1128, Jan. 4, 2017]