27 C.F.R. § 41.119 Corporate surety.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Surety bonds, required under the provisions of this subpart, may be given only with corporate sureties holding certificates of authority from the Secretary of the Treasury as acceptable sureties on Federal bonds. Limitations concerning corporate sureties are prescribed by the Secretary in the current revision of Treasury Department Circular No. 570 (Companies Holding Certificates of Authority as Acceptable Sureties on Federal Bonds and as Acceptable Reinsuring Companies). The surety shall have no interest whatever in the business covered by the bond. (b) Treasury Department Circular No. 570 is published in the (July 30, 1947, ch. 390, 61 Stat. 648, as amended (6 U.S.C. 6, 7)) [T.D. ATF–92, 46 FR 46922, Sept. 23, 1981]
Title 27: Alcohol, Tobacco and Firearms
PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
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
§ 41.119 Corporate surety.