---
kind: "section"
citation: "27 C.F.R. § 40.135"
title: "27"
number: "40.135"
heading: "Strengthening bond."
url: "https://uscodex.org/cfr/27/40.135"
---

# §40.135. Strengthening bond.


Where the amount of any bond is no longer sufficient under the provisions of [§ 40.133](/cfr/27/40.133.md) or [§ 40.134](/cfr/27/40.134.md), the manufacturer shall immediately file a strengthening bond in an appropriate amount with the same surety as that on the bond already in effect, unless a superseding bond is filed pursuant to [§ 40.136](/cfr/27/40.136.md). Strengthening bonds will not be approved where any notation is made thereon which is intended, or which may be construed, as a release of any former bond, or as limiting the amount of either bond to less than its full amount.


## Notes

### Authority

Authority: 26 U.S.C. 448, 5701, 5703-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.