---
kind: "section"
citation: "27 C.F.R. § 28.73"
title: "27"
number: "28.73"
heading: "Relief of surety from bond."
url: "https://uscodex.org/cfr/27/28.73"
---

# §28.73. Relief of surety from bond.

- (a) **Bonds, Forms 5120.25 and 5100.12.** The surety on a bond given on Form 5120.25 or Form 5100.12 will be relieved from his liability under the bond when the bond has been canceled as provided for in [§ 28.70](/cfr/27/28.70.md).
- (b) **Bonds, Forms 5100.30 and 5110.67.** Where the surety on a bond given on Form 5100.30 or Form 5110.67 has filed application for relief from liability, as provided in [§ 28.72](/cfr/27/28.72.md), the surety will be relieved from liability for withdrawals made wholly subsequent to the date specified in the notice, or on the effective date of a superseding bond, if one is given. Notwithstanding such relief, the liability of the surety will continue until the spirits and/or wines withdrawn without payment of tax under the bond have been properly accounted for.

## Notes

### Amendments

[T.D. TTB-146, 82 FR 1136, Jan. 4, 2017]

### Authority

Authority: 5 U.S.C. 552(a); 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5041, 5051, 5054, 5061, 5121, 5122, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6109, 6302, 7805; 27 U.S.C. 203, 205; 44 U.S.C. 3504(h).

### Source

Source: 25 FR 5734, June 23, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004

### Amendments

[T.D. TTB-146, 82 FR 1136, Jan. 4, 2017]