Browse Arkansas Code titles and sections

26 U.S.C. § 7101 — Form of bonds

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

26 U.S.C. § 7101 — Form of bonds

Whenever, pursuant to the provisions of this title (other than section 7485), or rules or regulations prescribed under authority of this title, a person is required to furnish a bond or security— (1) **General rule** — Such bond or security shall be in such form and with such surety or sureties as may be prescribed by regulations issued by the Secretary. (2) **United States bonds and notes in lieu of surety bonds** — The person required to furnish such bond or security may, in lieu thereof, deposit bonds or notes of the United States as provided in [section 9303 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section9303&num=0&edition=prelim), United States Code.

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7101

Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.

Original supplied file — preserved unchanged

Download original Markdown file

File SHA-256: 97a1be12d9a0ef01fdb688a5fc8d8633307f78478f149d16f83de448e5da87bb. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.

Authority boundary: historical or unconfirmed source not current law verified.

Open the recorded source website ↗

Record provenance

Stable record: federal_law:legal_authorities:record_usc_7c9a3945476766c08c8f00d6
Source file: Laws/federal/codes/united-states-code/title-26/section-7101-form-of-bonds--eb4053da4d.md
Pages: Not recorded – Not recorded
Passage SHA-256: 0ff42ba8c0a38de1c900b2310ded5f4b7f85b48110be690e910830434fadee97

Source location: Title 26, Chapter 73, § 7101; chapter-073-bonds.md

Stored source content

Cross-references

Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.

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

Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 9303

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

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

26 U.S.C. § 7101 — Form of bonds

Page 3845 TITLE 26—INTERNAL REVENUE CODE § 7103 1996—Par. (3). Pub. L. 104–188, § 1702(b)(4)(A), sub- stituted ‘‘taxes on gasoline and diesel fuel’’ for ‘‘pro- duction or importation of gasoline’’. Pars. (4) to (6). Pub. L. 104–188, § 1702(b)(4)(B), redesig- nated pars. (5) and (6) as (4) and (5), respectively, and struck out former par. (4) which read as follows: ‘‘For provisions relating to registration in relation to the manufacture or production of lubricating oils, see sec- tion 4101.’’ 1976—Pub. L. 94–455 revised section generally, strik- ing out cross reference to section 4804(d) relating to registration in relation to manufacture of white phos- phorus matches and substituted reference to section 5861 for reference to section 5854 in cross reference cov- ering registration in connection with firearms. 1970—Subsecs. (a), (b). Pub. L. 91–513 struck out sub- secs. (a) and (b) which related to narcotic drugs and marihuana, respectively, and which had made reference to sections 4722 and 4753, respectively. 1965—Subsec. (d). Pub. L. 89–44 struck out subsec. (d) relating to manufacture of playing cards. 1958—Subsecs. (i), (j). Pub. L. 85–475, redesignated sub- sec. (j) as (i) and struck out former subsec. (i) which re- ferred to section 4273. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2005 AMENDMENT Amendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title. EFFECTIVE DATE OF 1996 AMENDMENT Amendment by Pub. L. 104–188 effective, except as otherwise expressly provided, as if included in the pro- vision of the Revenue Reconciliation Act of 1990, Pub. L. 101–508, title XI, to which such ame

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7101

Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.