TITLE 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

CHAPTER I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER B - TOBACCO

PART 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

subpart a - APPLICATION OF 26 U.S.C. 6423, AS AMENDED, TO REFUND OR CREDIT OF TAX ON TOBACCO PRODUCTS, AND CIGARETTE PAPERS AND TUBES

46.14 - Termination of liability.

Bonds on ATF Form 5620.10 will be terminated by the appropriate ATF officer on receipt of satisfactory evidence that the person giving the bond has disposed of the articles covered by the bond and that he bore the ultimate burden of the amount claimed and that no understanding or agreement exists whereby he will be relieved of such burden or shift such burden to another person.

[T.D. 6395, 24 FR 599, Jan. 28, 1959. Redesignated at 40 FR 16835, Apr.

15, 1975, as amended by T.D. ATF472, 67 FR 8880, Feb. 27, 2002]