An extension of the coverage of bond filed under this subpart shall be manifested on TTB F 5000.18, Extension of Coverage of Bond, by the manufacturer of cigarette papers and tubes 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)
authority: 26 U.S.C. 448,
5701,
5703,
5711,
5721,
5731,
5741,
5751,
5753,
5761,
6061,
6065,
6109,
6151,
6301,
6302,
6311,
6313,
6402,
6404,
6423,
6676,
6806,
7011,
7212,
7325,
7342,
7502,
7503,
7606,
7805;
31 U.S.C. 9301,
9303,
9304,
9306
source: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.
cite as: 27 CFR 40.407