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Index  » Subchapter F  » Reg. 403.27

Reg. 403.27
Type and conditions of cost bond

January 15, 2021

§ 403.26 « Browse » § 403.28

Treas. Reg. § 403.27.  Type and conditions of cost bond

The cost bond filed by a claimant pursuant to § 403.26(a)(4) shall be a corporate surety bond. However, upon a showing to the satisfaction of the Commissioner or his delegate that such claimant is unable to furnish a corporate surety bond, such claimant may file a cost bond with individual sureties acceptable to the Commissioner or his delegate or, in lieu of such cost bond with corporate or individual sureties, he may deposit collateral pursuant to § 403.29.


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