Form TTB F 5110.56 TTB F 5110.56 Distilled Spirits Bond

OMB No. 1513-XXXX (MM/DD/YYYY)
DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU

DISTILLED SPIRITS BOND

TYPE OF BOND AS PRESCRIBED UNDER 26 U.S.C. 5173 and 5181
(Check applicable box)
1. OPERATIONS
(a) ONE PLANT BOND

2. WITHDRAWAL BOND
3. UNIT BOND

(b) ADJACENT WINE CELLAR BOND
(c) AREA BOND

(See instruction on Page 4)
PRINCIPAL/OBLIGOR NAME (See instruction 2, 3, and 4)

4. ALCOHOL FUEL
PRODUCER BOND

ADDRESS OF BUSINESS OFFICE (Number, street, city, State, ZIP Code)

EIN:
BOND KIND (Select only one)
ORIGINAL
STRENGTHENING

AMOUNT OF BOND

EFFECTIVE DATE

SUPERSEDING

BOND CATEGORY (Select only one category (i.e. 'Surety,' 'Cash,' or 'Treasury Note/Bond') and complete corresponding items to right of selection.)
SURETY: SURETY NAME

CASH:

BOND NUMBER

CHECK NUMBER(S) (i.e. personal check, cashier’s check, money order, etc.)

TREASURY NOTE/BOND** TREASURY NOTE/BOND CUSIP NO.

TREASURY NOTE/BOND INTEREST RATE

TREASURY NOTE/BOND MATURITY DATE

%

TREASURY NOTE/BOND ISSUE DATE

**This bond is secured by the Treasury collateral (T-Note) described above or by a T-Note resulting from reinvestment of the full proceeds from the T-Note
described above. T-Note collateral reinvestment will automatically occur upon maturity unless the obligor notifies TTB in writing, at least 45 days prior
to the maturity date, that the T-Note proceeds should not be reinvested and the obligor requests this bond be terminated.
Witness our hands and seals this

day of

, 20

. Signed, sealed, and delivered in the presence of --

CORPORATIONS/PARTNERSHIPS, OR LLCS:
State in which principal/obligor organized:

Impress
Surety
Seal

SURETY NAME

Impress principal/obligor’s corporate or LLC seal or select the checkbox
below.
The corporation/LLC has no seal.

Principal/
Obligor
Seal

SURETY REPRESENTATIVE SIGNATURE

PRINCIPAL/OBLIGOR NAME
BY:
PRINCIPAL/OBLIGOR REPRESENTATIVE SIGNATURE

SURETY REPRESENTATIVE PRINTED NAME AND TITLE

PRINCIPAL/OBLIGOR REPRESENTATIVE PRINTED NAME AND TITLE

SIGNATURE, WITNESS 1 (if no seal)

SIGNATURE, WITNESS 1 (if no seal)

SIGNATURE, WITNESS 2 (if no seal)

SIGNATURE, WITNESS 2 (if no seal)

TTB F 5110.56 (04/2007) PREVIOUS EDITIONS ARE OBSOLETE PAGE 1 OF 4

INITIALS AND DATE
Principal/Obligor

Surety

NAME AND PREMISES ADDRESS

REGISTRY
NUMBER

OPERATIONS COVERAGE
(State activities at each premises
and the amount of coverage
for such activities.)

AMOUNT OF OPERATIONS
COVERAGE
$

Alterations made on this bond before and after execution were made with the consent of the Principal/Obligor

WITHDRAWAL COVERAGE
(State amount allocated to
each premises (distilled spirits
plant only) and total amount.)

WITHDRAWAL COVERAGE
TOTAL
$

and Surety

.

DIRECTOR, NATIONAL REVENUE CENTER APPROVAL: ON BEHALF OF THE UNITED STATES, I APPROVE THE FOREGOING BOND WHICH
HAS BEEN EXECUTED IN DUE FORM IN COMPLIANCE WITH THE APPLICABLE LAWS, REGULALTIONS, AND INSTRUCTIONS.
SIGNATURE OF AUTHORIZED OFFICIAL, ALCOHOL AND TOBACCO TAX AND TRADE BUREAU

INITIALS AND DATE

PAGE 2 OF 4
Principal/Obligor

Surety

DATE APPROVED

TTB F 5110.56 (04/2007)

INITIALS AND DATE
Principal/Obligor

Surety

TERMS OF THIS BOND
The Type of Activity (distiller, warehouseman, processor, adjacent wine cellar, or alcohol fuel producer) and the premises covered by this bond are specified on page 2 of
the bond and, if necessary, on an additional sheet appropriately identified and attached to this bond.
PURPOSE: The above principal has filed an application for registration of the distilled spirits plant(s) specified.
DEFINITIONS: Definitions pertinent to this bond.
PRINCIPAL. The proprietor of the distilled spirits plant premises covered by a surety bond
OBLIGOR. The proprietor of the distilled spirits plant premises covered by a collateral bond
COLLATERAL BOND. A bond secured by tangible assets such as cash or United States Treasury Bond or Note
CONDITIONS: The above principal/obligor and surety (sureties) are bound independently and jointly for the payment to the United States in the above amounts of lawful
money of the United States. In this bond, the terms principal or surety include the heirs, executors, administrators, successors, and assigns of the principal/obligor or
surety.
If this bond covers only withdrawals, the following clauses 4, 5, 6, and 7 do not apply.
If this bond covers only operations, the following clause 3 does not apply.
If this bond covers only alcohol fuel production operations, the following clauses 3 and 7 do not apply.
THE PRINCIPAL/OBLIGOR MUST:
(1)
(2)
(3)
(4)
(5)
(6)

(7)

Comply with all requirements of law and regulations, now or hereafter in force, relating to the activities covered by this bond;
Pay all penalties incurred and fines imposed for violations of law or regulations, now or hereafter in force, relating to the activities covered by this bond;
Pay all taxes (including any penalties and interest in respect of failure to file a timely return, or to pay such tax when due) on distilled spirits withdrawn tax
determined from bonded premises imposed under 26 U.S.C. Chapter 51;
Pay all taxes (including any penalties and interest) imposed under 26 U.S.C. Chapter 51, including taxes on all unexplained shortages of bottled distilled spirits;
Comply with all requirements of law and regulations, now or hereafter in force, pertaining to all distilled spirits (including denatured spirits, fuel alcohol, and
article) removed from or returned to the bonded premises free of tax;
With respect to distilled spirits withdrawn from the bonded premises without payment of tax as authorized by law, (a) comply with all requirements of law and
regulations, now or hereafter in force relating thereto, and (b) as to said distilled spirits or any part thereof withdrawn, for example, for exportation, or for use on
vessels or aircraft, or for transfer to a foreign-trade zone, or for transfer to a Customs bonded warehouse, or for research, development, or testing, and not so
exported, used or transferred, or otherwise lawfully disposed of or accounted for, pay the tax imposed thereon by law, now or hereafter in force, together with
penalties and interest; and
As the proprietor of a bonded wine cellar, pay all taxes imposed by law, now or hereafter in force, (including any penalties and interest) for which he/she may
become liable with respect to operation of the said bonded wine cellar, and all distilled spirits and wine now or hereafter in transit thereto or received thereat,
and on all distilled spirits and wine removed there from, including wine withdrawn without payment of tax, on notice by principal, for exportation, or use on
vessels or aircraft, or transfer to a Customs bonded warehouse, or transferred to a foreign-trade zone, and not so exported, used, or transferred, or otherwise
lawfully disposed of or accounted for; Provided, that this obligation must not apply to taxes on wine in excess of $500 ($1,000 if wine operations coverage is
$2,000 or more).

CHANGE OF PREMISES: All stipulations, covenants, and agreements of this bond must extend to and apply to any change in the business address of the premises, the
extension or curtailment of such premises, including the buildings thereon, or any equipment or any other change which requires the principal/obligor to file a new or
amended registration, application, or notice, except where the change constitutes a change in the proprietorship of the business, or in the location of the premises. Further,
this bond must continue in effect whenever operations or the plant is resumed from time to time following suspension of operations by an alternate proprietor.
TREASURY COLLATERAL BONDS: If this bond is filed as a collateral bond secured by a Treasury Note or Bond in an approved Department of Treasury holding
account, this bond is secured by the Treasury collateral identified on the face of the bond and any Treasury collateral resulting from roll over of the previous Treasury
collateral. The Treasury collateral identified in this bond will automatically roll over upon maturity unless the obligor notifies the National Revenue Center at least 45
days prior to maturity.
DEFAULT: If the principal/obligor of a surety bond fails to fulfill any of the terms or conditions of this bond, the United States may seek compensation and pursue its
remedies independently from either the principal/obligor or surety, or jointly from both. The surety hereby waives any right of privilege it may have of requiring, upon
notice, or otherwise, that the United States must first commence action, intervene in any action of any nature whatsoever already commenced, or otherwise exhaust its
remedies against the principal/obligor.
If the obligor of a collateral bond fails to fulfill any of the terms or conditions of this bond, the United States may apply any outstanding tax liability (including any
penalties or interest) against the collateral deposited.
EFFECTIVE DATE: If accepted by the United States, the bond will be effective according to its terms on and after the date without notice to the obligors. Provided,
that if no effective date is inserted in the space provided, the date of execution shown below must be the effective date of the bond.

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TTB F 5110.56 (04/2007)

1.

2.

INSTRUCTIONS
File duplicate original bonds with the Director, National Revenue
Center, Alcohol and Tobacco Tax and Trade Bureau, 550 Main St.,
Ste 8002, Cincinnati, OH 45202-5215

authorization has been previously filed with the Director, National
Revenue Center, Alcohol and Tobacco Tax and Trade Bureau, in which
event a statement to the effect must be attached to the bond.
4.

The signature for the surety will be attested under corporate seal. The
signature for the principal/obligor, if a corporation or LLC, will also be
attested by seal if the corporation or LLC has a seal. If the corporation or
LLC has no seal, that fact will be noted. Each signature will be made in
the presence of two persons (except where corporate or LLC seals are
affixed), who must sign their names as witnesses.

5.

A bond may be given with (a) corporate surety authorized to act as surety
by the Secretary of the Treasury, (b) by the deposit of Government
obligations. A Government obligation is defined in 31 U.S.C. 9301 as “a
public debt obligation of the United States Government and an obligation
whose principal and interest is unconditionally guaranteed by the
Government.” Such obligations include Treasury Notes or Treasury Bonds,
or cash in the form of a check or similar legal tender made payable to
the Alcohol and Tobacco Tax and Trade Bureau for deposit in an approved
Department of the Treasury holding account.

The name, including the full given name, of each party to the bond will
be given in the heading, and each party must sign the bond with such
party’s signature, or the bond may be executed in the party’s name by
an empowered attorney-in-fact.
a.

b.

c.

In the case of a partnership, the partnership name, followed
by the names of all its partners will be given in the heading.
In executing the bond, the partnership name will be typed or
written followed by the word “by” and the signatures of all
partners, or the signature of any partner authorized to sign
the bond for the firm, or the signature of an empowered
attorney-in fact. The name of the state in which the
partnership is organized will be given in the space provided
above the signature lines.
If the principal/obligor is an LLC, the LLC name will be
given in the heading. In executing the bond the LLC name
will be typed or written followed by the word “by” and the
signature and title of the managing member, any member
authorized to sign the bond for the LLC, or an empowered
attorney-in-fact. The name of the state in which the LLC is
organized will be given in the space provided above the
signature lines.
If the principal/obligor is a corporation, the heading will give
the corporate name and the address of the principal business
office. The name of the state in which the corporation is
organized will be in the space provided above the signature
lines. The bond will be executed in the corporate name,
immediately followed by the signature and title of the person
authorized to act for the corporation.

3. If the bond is signed by and attorney-in-fact for the principal/obligor, or
by one of the members of a partnership, LLC, or association, or by an
officer or other person for a corporation, there will be filed with the bond
an authenticated copy of the power of attorney, or resolution of the board
of directors, or an excerpt of the bylaws, or other documents, authorizing
the person signing the bond to execute it by the principal/obligor, unless an

Contact the National Revenue Center toll free at 1-877-882-3277
regarding allowable types of collateral.
6.

If any alternation or erasure is made in the bond before or after its
execution, check the box next to the alternation statement on page 2 and
make sure that the Principal and Surety or Sureties OR Obligor initial the
statement.

7.

The penal sum named in the bond will be in accordance with 27 CFR Part
24.

8.

If the bond is approved, a copy will be returned to the principal/obligor.

9.

All correspondence about the filing of this form or any subsequent action,
including termination, affecting this bond should be directed to Director,
National Revenue Center, Alcohol and Tobacco Tax and Trade Bureau, 550
Main St, Ste 8002, Cincinnati, OH 45202-5215 or 1-877-882-3277 (toll
free).

10. The principal/obligor and the surety need to initial and date pages 1 through
3 in the space provided on those pages. This is needed to keep each page of
the form that relates to this bond linked to the correct applicant.

PAPERWORK REDUCTION ACT NOTICE

This request is in accordance with the Paperwork Reduction Act of 1995. The information collection is used by proprietors of Distilled
Spirits Plants and Alcohol Fuel Plants to file bond coverage with TTB. The bond may be secured through a surety company or it may be
secured with collateral (cash, Treasury Bonds or Notes). The bond protects the revenue assigned to distilled spirits on which excise tax
has not been paid. The information is mandatory by statute (26 U.S.C. 5173 and 5181).
The estimate average burden associated with this collection of information is 1 hour per respondent or recordkeeper, depending on
individual circumstances. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should
be addressed to the Reports Management Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau,
Washington, DC 20220.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a
current, valid OMB control number.

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TTB F 5110.56 (04/2007)