# 27 CFR § 41.109: Bond required for deferred taxpayment

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-41.109

## Section

- **Citation:** 27 CFR § 41.109
- **Heading:** Bond required for deferred taxpayment
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO > 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 > Deferred Payment of Tax in Puerto Rico on Tobacco Products

## Text

Where a manufacturer of tobacco products in Puerto Rico desires to defer payment in Puerto Rico of the internal revenue tax imposed by 26 U.S.C. 7652(a), on tobacco products of Puerto Rican manufacture coming into the United States, he shall file a bond, TTB F 5210.12, with the appropriate TTB officer, in accordance with the provisions of this subpart. Such bond shall be conditioned on the payment, at the time and in the manner prescribed in this subpart, of the full amount of tax computed under the provisions of this subpart with respect to tobacco products which are released for shipment to the United States on computation of tax. All taxes which are computed under the provisions of this subpart shall be chargeable against the bond, until such taxes are paid, as provided in § 41.112. The bond shall show the location of the factory from which the tobacco products to which it relates are to be shipped.
[T.D. 6871, 31 FR 43, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. ATF-232, 51 FR 28085, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19340, May 22, 1987. Redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004; T.D. TTB-196, 89 FR 87947, Nov. 6, 2024]

## Nearby sections

- [27 CFR § 41.105 § 41.105 Prepayment of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.105.md)
- [27 CFR § 41.106 § 41.106 Record of shipment by taxpayer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.106.md)
- [27 CFR § 41.109 § 41.109 Bond required for deferred taxpayment.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.109.md)
- [27 CFR § 41.110 § 41.110 Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.110.md)
- [27 CFR § 41.111 § 41.111 Verification of bond and agreement to pay tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.111.md)
- [27 CFR § 41.112 § 41.112 Tax return.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.112.md)
- [27 CFR § 41.113 § 41.113 Return periods.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.113.md)
- [27 CFR § 41.114 § 41.114 Time for filing.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.114.md)
- [27 CFR § 41.114a § 41.114a Qualification for extended deferral.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.114a.md)
- [27 CFR § 41.115 § 41.115 Remittance with return.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.115.md)
- [27 CFR § 41.115a § 41.115a Payment of tax by electronic fund transfer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.115a.md)
- [27 CFR § 41.116 § 41.116 Default.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.116.md)
- [27 CFR § 41.119 § 41.119 Corporate surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.119.md)
- [27 CFR § 41.120 § 41.120 Deposit of securities in lieu of corporate surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-41.109. Check the current official text before relying on it. Not legal advice.