1995 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 73 - BONDS
Sec. 7101 - Form of bonds

Whenever, pursuant to the provisions of this title (other than section 7485), or rules or regulations prescribed under authority of this title, a person is required to furnish a bond or security—

Such bond or security shall be in such form and with such surety or sureties as may be prescribed by regulations issued by the Secretary.

The person required to furnish such bond or security may, in lieu thereof, deposit bonds or notes of the United States as provided in section 9303 of title 31, United States Code.

(Aug. 16, 1954, ch. 736, 68A Stat. 847; June 6, 1972, Pub. L. 92–310, title II, §230(b), 86 Stat. 209; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834; Sept. 13, 1982, Pub. L. 97–258, §3(f)(11), 96 Stat. 1065.)

1982—Par. (2). Pub. L. 97–258 substituted “section 9303 of title 31, United States Code” for “6 U.S.C. 15”.

1976—Par. (2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

1972—Pub. L. 92–310 struck out reference to section 6803(a)(1).

Special disposition of perishable goods, see section 7324 of this title.

This section is referred to in section 7324 of this title.