---
kind: "section"
citation: "27 C.F.R. § 25.94"
title: "27"
number: "25.94"
heading: "Strengthening bonds."
url: "https://uscodex.org/cfr/27/25.94"
---

# §25.94. Strengthening bonds.

- (a) **Requirement.** When the penal sum of the brewer's bond (calculated as provided in [§ 25.93](/cfr/27/25.93.md)) in effect is not sufficient, the principal may prepay the tax on beer as provided in [subpart K](/cfr/27/subpartK.md) of this part, or give a strengthening bond in sufficient penal sum if the surety is the same as on the bond in effect. If the surety is not the same, a new bond covering the entire liability is required.
- (b) **Restrictions.** A strengthening bond may not in any way release a former bond or limit a bond to less than the full penal sum.
- (c) **Date of execution.** Strengthening bonds will show the current date of execution and their effective date.

## Notes

### 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.