27 CFR § 44.126 - Extension of coverage of bond.

---
identifier: "/us/cfr/t27/s44.126"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 44.126 - Extension of coverage of bond."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "44.126"
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: "44"
part_name: "EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX"
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. 448, 5701-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5754, 6061, 6065, 6109, 6151, 6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306."
regulatory_source: "Redesignated by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001."
cfr_part: "44"
---


# 44.126 Extension of coverage of bond.

An extension of the coverage of any bond filed under this part shall be manifested on Form 5000.18 by the export warehouse proprietor and by the surety on the bond with the same formality and proof of authority as required for the execution of the bond.

(72 Stat. 1421; 26 U.S.C. 5711)

[25 FR 4718, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF-480, 67 FR 30802, May 8, 2002; T.D. TTB-196, 89 FR 87948, Nov. 6, 2024]