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Title 26, Internal Revenue CodeRelease 119-110

§5711 Bond

Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 52 — TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter B — Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors › § 5711

Last updated Sep 22, 2026|Official source

Summary

You must file a bond before you start making tobacco products, cigarette papers and tubes, or running an export warehouse. The Secretary will tell you what the bond must look like, how much it must be, and how to file it. The bond must promise you will follow the rules in this chapter. The Secretary can require a new or bigger bond if needed to protect the revenue. You cannot begin business until your bond is approved and you are told. The Secretary can refuse a bond or cancel one later if it no longer protects the revenue. The person who filed the bond must be given notice before a disapproval or cancellation.

Full Legal Text

Title 26, §5711

Internal Revenue Code, Source: USLM XML via OLRC

(a)When required
Every person, before commencing business as a manufacturer of tobacco products or cigarette papers and tubes, or as an export warehouse proprietor, shall file such bond, conditioned upon compliance with this chapter and regulations issued thereunder, in such form, amount, and manner as the Secretary shall by regulation prescribe. A new or additional bond may be required whenever the Secretary considers such action necessary for the protection of the revenue.
(b)Approval or disapproval
No person shall engage in such business until he receives notice of approval of such bond. A bond may be disapproved, upon notice to the principal on the bond, if the Secretary determines that the bond is not adequate to protect the revenue.
(c)Cancellation
Any bond filed hereunder may be canceled, upon notice to the principal on the bond, whenever the Secretary determines that the bond no longer adequately protects the revenue.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1965—Subsec. (a). Pub. L. 89–44 struck out reference to dealers in tobacco materials. 1958—Subsec. (a). Pub. L. 85–859 included export warehouse proprietors, and substituted “manufacturer of tobacco products or cigarette papers and tubes” for “manufacturer of articles”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1965 AmendmentAmendment by Pub. L. 89–44 applicable on and after January 1, 1966, see section 701(d) of Pub. L. 89–44, set out as a note under section 5701 of this title.

Effective Date

of 1958 AmendmentAmendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an

Effective Date

note under section 5001 of this title. Transitional Rule Pub. L. 111–3, title VII, § 702(g), Feb. 4, 2009, 123 Stat. 111, provided that: “Any person who— “(1) on April 1, 2009[,] is engaged in business as a manufacturer of processed tobacco or as an importer of processed tobacco, and “(2) before the end of the 90-day period beginning on such date, submits an application under subchapter B of chapter 52 of such Code [this subchapter] to engage in such business, may, notwithstanding such subchapter B, continue to engage in such business pending final action on such application. Pending such final action, all provisions of such chapter 52 [this chapter] shall apply to such applicant in the same manner and to the same extent as if such applicant were a holder of a permit under such chapter 52 to engage in such business.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 5711

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110