27 C.F.R. § 40.392 Bond.
Title 27 - Alcohol, Tobacco Products and Firearms
Every person, before commencing business as a manufacturer of cigarette papers and tubes, shall file a bond on TTB Form 2102 (5210.1). Such bond shall be filed in accordance with the applicable provisions of subpart G of this part and conditioned upon compliance with the provisions of 26 U.S.C. Chapter 52, and regulations thereunder, including, but not limited to, the timely payment of taxes imposed by such chapter and penalties and interest in connection therewith for which the manufacturer may become liable to the United States. (72 Stat. 1421; 26 U.S.C. 5711)
Title 27: Alcohol, Tobacco and Firearms
PART 40—MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart K—Manufacture of Cigarette Papers and Tubes
Qualification Requirements for Manufacturers
§ 40.392 Bond.
