27 CFR § 25.106 - Application to terminate bond by existing brewer who becomes exempt from bond requirements.

---
identifier: "/us/cfr/t27/s25.106"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 25.106 - Application to terminate bond by existing brewer who becomes exempt from bond requirements."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "25.106"
section_name: "Application to terminate bond by existing brewer who becomes exempt from bond requirements."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "25"
part_name: "BEER"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5121, 5122-5124, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308."
regulatory_source: "T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted."
cfr_part: "25"
---


# 25.106 Application to terminate bond by existing brewer who becomes exempt from bond requirements.

If a brewer has held a bond and becomes exempt from bond requirements under § 24.91(e), the brewer may apply to TTB to terminate the bond. To apply, the brewer must file an amendment to the Brewer's Notice, Form 5130.10, as provided in § 25.79. The brewer must accurately state in the submission to TTB that the brewer:

(a) Will withdraw beer for deferred payment of tax under § 25.164;

(b) Reasonably expects to be liable for not more than $50,000 in taxes with respect to beer imposed by 26 U.S.C. 5051 and 7652 for the current calendar year (see definition of “Reasonably expects” in § 25.164(c)(4)(ii)); and

(c) Was liable for not more than $50,000 in such taxes in the preceding calendar year.

[T.D TTB-146, 82 FR 1128, Jan. 4, 2017]