27 CFR § 41.119 - Corporate surety.

---
identifier: "/us/cfr/t27/s41.119"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 41.119 - Corporate surety."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "41.119"
section_name: "Corporate surety."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "TOBACCO"
part_number: "41"
part_name: "IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6109, 6302, 6313, 6402, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306."
regulatory_source: "Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted."
cfr_part: "41"
---


# 41.119 Corporate surety.

(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 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 570 is published in the *Federal Register* annually on the first business day in July, and supplemental changes are published periodically thereafter (see *https://www.federalregister.gov*). The most recent circular and any supplemental changes to it may be viewed on the Bureau of the Fiscal Service website (see *https://fiscal.treasury.gov*).

[T.D. ATF-92, 46 FR 46922, Sept. 23, 1981, as amended by T.D. TTB-196, 89 FR 87948, Nov. 6, 2024]