27 CFR §25.174
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
When a brewer has filed a bond and the penal sum of the brewer's bond is in less than the maximum amount, the brewer shall prepay the tax on any withdrawal which would cause the outstanding liability for tax to exceed the limits of coverage of the bond. Prepayments will be made in accordance with § 25.175.