# Small Brewers Bond Reduction
> **TTB** · Temporary rule; Treasury decision. · Published 2012-12-07 · Effective 2012-12-07 · 77 FR 72939
## Document
- **Document number:** 2012-29488
- **Category:** tobacco-ttb
- **Sub-agency:** TTB
- **Federal Register citation:** 77 FR 72939
- **CFR reference:** 27 CFR 25
- **Publication date:** 2012-12-07
- **Effective date:** 2012-12-07
- **Treasury docket:** Docket No. TTB-2012-0006
## Abstract

The Alcohol and Tobacco Tax and Trade Bureau (TTB) amends its regulation that sets forth the penal sum for a brewer's bond where the excise tax liability of the brewer is reasonably expected to be not more than $50,000 in the current calendar year and the brewer was liable for not more than $50,000 in such taxes in the preceding calendar year. For a period of three years, the penal sum of the required bond will be $1,000 for such brewers who file excise tax returns and remit taxes quarterly. In a related proposed rule published elsewhere in this issue of the Federal Register, TTB is soliciting comments from all interested parties on this amended regulatory text, on whether TTB should permanently adopt this change, and on other proposed regulatory changes.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/12/07/2012-29488/small-brewers-bond-reduction)
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