26 CFR § 403.28 - Corporate surety bonds.

---
identifier: "/us/cfr/t26/s403.28"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 403.28 - Corporate surety bonds."
title_number: 26
title_name: "Internal Revenue"
section_number: "403.28"
section_name: "Corporate surety bonds."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "403"
part_name: "DISPOSITION OF SEIZED PERSONAL PROPERTY"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805."
regulatory_source: "T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted."
cfr_part: "403"
---


# 403.28 Corporate surety bonds.

A corporate surety bond may be filed only if the surety company issuing such bond holds a certificate of authority from the Secretary of the Treasury certifying that such company is an acceptable surety on Federal bonds, subject to the limitations prescribed by Treasury Department Circular 570 as amended.

(Sec. 6, 61 Stat. 648, as amended, sec. 7101, 68A Stat. 847, as amended; (6 U.S.C. 6, 26 U.S.C. 7101))