# 27 C.F.R. § 41.111 (2026): Verification of bond and agreement to pay tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_111

## Section

- **Citation:** 27 C.F.R. § 41.111 (2026)
- **Heading:** Verification of bond and agreement to pay tax
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 41: IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO / Subpart G: Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States / § 41.111: § 41.111   Verification of bond and agreement to pay tax.

## Text

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

## Nearby sections

- [27 C.F.R. § 41.101 (2026) § 41.101   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_101.md)
- [27 C.F.R. § 41.105 (2026) § 41.105   Prepayment of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_105.md)
- [27 C.F.R. § 41.106 (2026) § 41.106   Record of shipment by taxpayer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_106.md)
- [27 C.F.R. § 41.109 (2026) § 41.109   Bond required for deferred taxpayment.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_109.md)
- [27 C.F.R. § 41.110 (2026) § 41.110   Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_110.md)
- [27 C.F.R. § 41.111 (2026) § 41.111   Verification of bond and agreement to pay tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_111.md)
- [27 C.F.R. § 41.112 (2026) § 41.112   Tax return.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_112.md)
- [27 C.F.R. § 41.113 (2026) § 41.113   Return periods.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_113.md)
- [27 C.F.R. § 41.114 (2026) § 41.114   Time for filing.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_114.md)
- [27 C.F.R. § 41.114a (2026) § 41.114a   Qualification for extended deferral.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_114a.md)
- [27 C.F.R. § 41.115 (2026) § 41.115   Remittance with return.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_115.md)
- [27 C.F.R. § 41.115a (2026) § 41.115a   Payment of tax by electronic fund transfer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_115a.md)
- [27 C.F.R. § 41.116 (2026) § 41.116   Default.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_116.md)
- [27 C.F.R. § 41.119 (2026) § 41.119   Corporate surety.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_119.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_111. Check the current official text before relying on it. Not legal advice.