27 CFR § 41.124 - Extension of coverage of bond.

---
identifier: "/us/cfr/t27/s41.124"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 41.124 - Extension of coverage of bond."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "41.124"
section_name: "Extension of coverage of bond."
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"
---


# 41.124 Extension of coverage of bond.

An extension of coverage of the bond of a bonded manufacturer shall be required (a) as provided in § 41.114a, and (b) in the case of any change in the location of the factory as set forth in the bond. Such extension of coverage of the bond shall be manifested on TTB F 5000.18 by the bonded manufacturer and by the surety on the bond with the same formality and proof of authority as required for the execution of the bond.

[T.D. ATF-5, 38 FR 19689, July 23, 1973. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004; T.D. TTB-196, 89 FR 87947, Nov. 6, 2024]