---
kind: "section"
citation: "27 C.F.R. § 41.111"
title: "27"
number: "41.111"
heading: "Verification of bond and agreement to pay tax."
url: "https://uscodex.org/cfr/27/41.111"
---

# §41.111. Verification of bond and agreement to pay tax.

- (a) **Verification of bond.** Prior to shipment of tobacco products or cigarette papers or tubes to the United States, the manufacturer must verify:
  - (1) That there is no default in payment of tax chargeable against the manufacturer's bond on TTB F 5210.12; and
  - (2) That the amount of the manufacturer's bond is sufficient or is in the maximum penal sum to cover the tax that will become due on the shipment.
- (b) **Agreement to pay tax.** The shipment of tobacco products or cigarette papers or tubes by the bonded manufacturer serves as an agreement by the manufacturer to pay the tax on that shipment.

## Notes

### Amendments

[T.D. ATF-444, 73 FR 16757, Mar. 31, 2008, as amended at T.D. TTB-196, 89 FR 87947, Nov. 6, 2024]

### Authority

Authority: 26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6109, 6302, 6313, 6402, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.

### Amendments

[T.D. ATF-444, 73 FR 16757, Mar. 31, 2008, as amended at T.D. TTB-196, 89 FR 87947, Nov. 6, 2024]