# 27 CFR § 41.111: Verification of bond and agreement to pay tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-41.111

## Section

- **Citation:** 27 CFR § 41.111
- **Heading:** Verification of bond and agreement to pay tax
- **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

(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 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-27-41.111. Check the current official text before relying on it. Not legal advice.