27 C.F.R. § 19.957 Instructions to compute bond penal sum.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Medium plants. To find the required amount of your bond, estimate the total proof gallons of spirits to be produced and received in a calendar year. The amount of the bond is $1,000 for each 10,000 proof gallons (or fraction), subject to a minimum of $2,000 and a maximum of $50,000. The following table provides some examples: (b) Large plants. To find the required amount of your bond, estimate the total proof gallons of spirits to be produced and received in a calendar year. The amount of the bond is $50,000 plus $2,000 for each 10,000 proof gallons (or fraction) over 500,000. The following table provides some examples: (Sec. 805(c), Pub. L. 96–39, 93 Stat. 276 (26 U.S.C. 5173; sec. 232, Pub. L. 96–223, 94 Stat. 278 (26 U.S.C. 5181))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart Y—Distilled Spirits For Fuel Use
Bonds
§ 19.957 Instructions to compute bond penal sum.
Annual Production and Receipts in Proof Gallons------------------------------------------------------------------------ But not Amount More than over of bond------------------------------------------------------------------------10,000.............................................. 20,000 $2,00020,000.............................................. 30,000 3,00090,000.............................................. 100,000 10,000190,000............................................. 200,000 20,000490,000............................................. 500,000 50,000------------------------------------------------------------------------
Annual Production and Receipts in Proof Gallons------------------------------------------------------------------------ But not Amount More than over of bond------------------------------------------------------------------------500,000............................................ 510,000 $52,000510,000............................................ 520,000 54,000740,000............................................ 750,000 100,000990,000............................................ 1,000,000 150,0001,240,000.......................................... ......... 200,000------------------------------------------------------------------------
