27 CFR § 72.24 - Corporate surety bonds.

---
identifier: "/us/cfr/t27/s72.24"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 72.24 - Corporate surety bonds."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "72.24"
section_name: "Corporate surety bonds."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURES AND PRACTICES"
part_number: "72"
part_name: "DISPOSITION OF SEIZED PERSONAL PROPERTY"
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. 921, 1261; 19 U.S.C. 1607, 1610, 1612, 1613, 1618; 26 U.S.C. 7101, 7322-7325, 7326, 7805; 31 U.S.C. 9301, 9303, 9304, 9306; 40 U.S.C. 304(k); 49 U.S.C. 784, 788."
regulatory_source: "T.D. ATF-9, 39 FR 9954, Mar. 15, 1974, unless otherwise noted."
cfr_part: "72"
---


# 72.24 Corporate surety bonds.

(a) Corporate surety bonds may be given only with surety companies holding certificates of authority from the Secretary of the Treasury as acceptable sureties on Federal bonds, subject to the limitations prescribed by Treasury Department Circular 570 (Companies Holding Certificates of Authority as Acceptable Sureties on Federal Bonds and as Acceptable Reinsuring Companies), and subject to such amendments as may be issued from time to time.

(b) *How to find an approved surety.* The Department of the Treasury publishes a list of approved corporate surety companies in Treasury Department Circular 570, Companies Holding Certificates of Authority as Acceptable Sureties on Federal Bonds and as Acceptable Reinsuring Companies. 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 46914, Sept. 23, 1981, as amended by T.D. TTB-196, 89 FR 87953, Nov. 6, 2024]