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26 U.S.C. § 5403 — Cross references

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5403 — Cross references

(1) For authority of Secretary to disapprove brewers’ bonds, see section 5551. (2) For authority of Secretary to require the installation and use of meters, tanks, and other apparatus, see section 5552. (3) For deposit of United States bonds or notes in lieu of sureties, see [section 9303 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section9303&num=0&edition=prelim), United States Code.

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Source location: Title 26, Chapter 51, § 5403; chapter-051-distilled-spirits-wines-and-beer.md

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 9303 — Use of eligible obligations instead of surety bonds

**(a)** If a person is required under a law of the United States to give a surety bond, the person may give an eligible obligation as security instead of a surety bond. The obligation shall— (1) be given to the official having authority to approve the surety bond; (2) as determined by the Secretary of the Treasury, have a market value that is equal to or greater than the amount of the required surety bond; and (3) authorize the official receiving the obligation to collect or sell the obligation if the person defaults on a required condition. **(b)** (1) An official receiving an eligible obligation under subsection (a) of this section may deposit it with— (A) the Secretary of the Treasury; (B) a Federal reserve bank; or (C) a depositary designated by the Secretary. (2) The Secretary, bank, or depositary shall issue a receipt that describes the obligation deposited. **(c)** Using an eligible obligation instead of a surety bond for security is the same as using— (1) a personal or corporate surety bond; (2) a certified check; (3) a bank draft; (4) a post office money order; or (5) cash. **(d)** When security is no longer required, an eligible obligation given instead of a surety bond shall be returned to the person giving the obligation. If a person, supplying labor or material to a contractor defaulting under sections 3131 and 3133 of title 40, files with the United States Government the application and affidavit provided under [section 3133(a) of title 40](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title40-section3133/a&num=0&edition=prelim), the Government— (1) may return to the contractor the eligible obligation given as security (or proceeds of the eligible obligation given) under sections 3131 and 3133 of title 40 only after th

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5403 — Cross references

Page 3228 TITLE 26—INTERNAL REVENUE CODE § 5402 alties of perjury, by the brewer and the surety attesting to continuation of the bond, which certificate shall constitute a bond subject to all provisions of law applicable to bonds given pur- suant to this section. (c) Exception from bond requirements for cer- tain breweries Subsection (b) shall not apply to any taxpayer for any period described in section 5551(d). (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1388; amended Pub. L. 91–673, § 3(a), Jan. 12, 1971, 84 Stat. 2056; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 114–113, div. Q, title III, § 332(b)(2)(C), Dec. 18, 2015, 129 Stat. 3106.) Editorial Notes PRIOR PROVISIONS A prior section 5401, act Aug. 16, 1954, ch. 736, 68A Stat. 674, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 2015—Subsec. (c). Pub. L. 114–113 added subsec. (c). 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. 1971—Subsec. (b). Pub. L. 91–673 permitted bonding re- quirement to be satisfied by continuation of an existing bond, with such continuation being subject to Govern- ment approval in the same manner as a new bond and required that the continuation certificate be executed by both the brewer and the surety, under penalties of perjury. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2015 AMENDMENT Amendment by Pub. L. 114–113 applicable to any cal- endar quarters beginning more than 1 year after Dec. 18, 2015, see section 332(c) of Pub. L. 114–113, set out as a note under section 5061 of this title. EFFECTIVE DATE OF 1971 AMENDMENT Amendment by Pub. L. 91–673

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