27 CFR § 46.12 - Deposit of securities in lieu of corporate surety.

---
identifier: "/us/cfr/t27/s46.12"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 46.12 - Deposit of securities in lieu of corporate surety."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "46.12"
section_name: "Deposit of securities in lieu of corporate surety."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "TOBACCO"
part_number: "46"
part_name: "MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6109, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted."
regulatory_source: "Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001."
cfr_part: "46"
---


# 46.12 Deposit of securities in lieu of corporate surety.

In lieu of corporate surety, the principal may pledge and deposit securities which are transferable and are guaranteed as to both interest and principal by the United States, in accordance with the provisions of 31 CFR part 225.