27 C.F.R. § 25.174 Bond not sufficient.
Title 27 - Alcohol, Tobacco Products and Firearms
When the penal sum of the brewer's bond is in less than the maximum amount, the brewer shall prepay the tax on any withdrawal which would cause the outstanding liability for tax to exceed the limits of coverage of the bond. Prepayments will be made in accordance with §25.175.
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart K—Tax on Beer
Prepayment of Tax
§ 25.174 Bond not sufficient.