Strengthening bonds.

§ 25.94 Strengthening bonds. (a) Requirement. When the penal sum of the brewer's bond (calculated as provided in § 25.93) in effect is not sufficient, the principal may prepay the tax on beer as provided in subpart K of this part, or give a strengthening bond in sufficient penal sum if the surety is the same as on the bond in effect. If the surety is not the same, a new bond covering the entire liability is required. (b) Restrictions. A strengthening bond may not in any way release a former bond or limit a bond to less than the full penal sum. (c) Date of execution. Strengthening bonds will show the current date of execution and their effective date. (Sec. 201, Pub. L. 85–859, 72 Stat. 1388, as amended (26 U.S.C. 5401))