TTB Form 5200.29 "Tobacco Bond"

What Is TTB Form 5200.29?

This is a legal form that was released by the U.S. Department of the Treasury - Alcohol and Tobacco Tax and Trade Bureau on January 1, 2012 and used country-wide. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2012;
  • The latest available edition released by the U.S. Department of the Treasury - Alcohol and Tobacco Tax and Trade Bureau;
  • Easy to use and ready to print;
  • Yours to fill out and keep for your records;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of TTB Form 5200.29 by clicking the link below or browse more documents and templates provided by the U.S. Department of the Treasury - Alcohol and Tobacco Tax and Trade Bureau.

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OMB No. 1513-0103 (08/31/2015
DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)
TOBACCO BOND
GENERAL INSTRUCTIONS
D. Where can I get assistance with this form? Contact a specialist at
the National Revenue Center by phone at 1-877-882-3277, or send an
A. When must I complete and file this bond? The provisions of
e-mail to ttbtobacco@ttb.gov or ttbquestions@ttb.gov. Please visit
26 U.S.C. Chapter 52 require a bond for a person who conducts
our website at http://www.ttb.gov/tobacco/index.htm for additional
business as a manufacturer of tobacco products, proprietor of an
information.
export warehouse, or manufacturer of cigarette papers and tubes.
E. How do I make corrections to the bond if I make a mistake? If
This bond shows that you have a bond with a corporate surety and
you or the corporate surety make any alteration or erasure to this
that you and the corporate surety are responsible for the terms and
bond, you and the corporate surety must identify, initial, and date the
conditions of this bond; or, this bond shows that you have deposited
correction.
government obligations of the United States and are responsible for
the terms and conditions of this bond. You must have an approved
F. May I submit this bond on more than one sheet? We prefer that
bond before you can commence business.
you submit this bond on a single sheet. However, if that is not
possible, put your business’s legal name, employer identification
B. What is a corporate surety? A corporate surety promises to pay
number, and TTB permit number (if assigned) on any additional
your liability incurred under this bond up to the amount stated on this
sheets.
bond. The Secretary of the Treasury authorizes qualified companies
to give bonds and to act as corporate surety to protect the revenue.
G. Must I submit two copies and must each copy have original
You may find authorized corporate sureties in Treasury Department
signatures? You must submit two identical copies of this bond and
Circular 570, available from the Surety Bond Branch, Financial
all individuals required to sign the bonds must sign them in ink. If we
Management Service, Department of the Treasury, Washington, DC
approve the bonds, we will keep one copy and return the other copy
20220 or at http://www.fms.treas.gov.
to you for your records.
C. May I use more than one corporate surety? We prefer that you
H. Where do I send this bond? Send both signed copies of the bond
not use more than one corporate surety. However, if you use more
and necessary attachments to:
than one corporate surety, you and the corporate sureties must
modify this bond. The modifications include additions and
TTB, National Revenue Center
modifications to the terms and conditions of this bond. You should
550 Main St
contact TTB before you submit this bond with more than one
Ste 8002
corporate surety.
Cincinnati, OH 45202-5215
STEP BY STEP INSTRUCTIONS
Item 7: Do I file an individual or blanket bond? If you
only have one location, select an individual bond. A
Item 1: What is the permit number? DO NOT complete this
blanket bond may only be filed by a manufacturer of
item if you do not know the TTB permit number assigned to
tobacco products who has more than one factory with an
your business. Only a manufacturer of tobacco products
assigned permit number covered by the bond. (NOTE:
who has more than one factory may enter more than one
IF YOU HAVE ONLY ONE PERMIT NUMBER TO
TTB permit number.
ENTER IN ITEM 1, YOU MUST FILE AN INDIVIDUAL
BOND).
Item 2: What Is the Principal/Obligor legal name?
Item 8: What is the effective date of this bond? If
If your business is a: Your legal name is:
accepted by TTB, the bond is effective according to its terms
on and after the date inserted in the space provided. If no
Sole proprietorship
Your full name
effective date is inserted, the date of execution (see Item 11)
The name of each partner, or the
will be the effective date of the bond.
Partnership
name of the partnership as filed with
a State or local government
Item 9: How do I determine the bond amount?
Corporation,
Bond for:
Dollar ($) amount
The name as stated on your
association, limited
documents filed with a State or local
Minimum: $1,000 Maximum: $200,000
liability company, or
government
other business
The amount of the bond may not be less
than the estimated amount of tax that
Item 2: What is my premises address? This is the address
may, at any time, constitute a charge
where your factory(ies) is(are) located or your export warehouse
against the bond. The amount must
is located.
Proprietor of
reflect the amount of tax liability on
export
Item 5: What is an Employer Identification Number (EIN)?
tobacco products and cigarette papers
warehouse
This is the nine-digit number that the Internal Revenue
and tubes at the export warehouse at any
Service assigns to your business. If you do not have an EIN,
time, including the amount of tax liability
you must obtain one from the Internal Revenue Service
on products for which satisfactory
(IRS), using IRS Form SS-4.
evidence of exportation or other
authorized disposition has not been
Item 6: What kind of bond do I file?
received by TTB.
• An original bond when you start or acquire a business to
One factory of a
Minimum: $1,000 Maximum: $250,000
operate a tobacco product or cigarette papers and tubes
manufacturer of
when manufacturing and/or receiving in
factory, or an export warehouse.
tobacco
bond:
• A strengthening bond to add more coverage to your
products
Cigarettes; or any combination of tobacco
existing bond.
(individual
products.
• A superseding bond to replace your previous bond(s) or
bond)
Maximum: $150,000 when manufacturing
to change the collateral filed with your bond.
TTB F 5200.29 (01/2012)
1 of 4
)
OMB No. 1513-0103 (08/31/2015
DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)
TOBACCO BOND
GENERAL INSTRUCTIONS
D. Where can I get assistance with this form? Contact a specialist at
the National Revenue Center by phone at 1-877-882-3277, or send an
A. When must I complete and file this bond? The provisions of
e-mail to ttbtobacco@ttb.gov or ttbquestions@ttb.gov. Please visit
26 U.S.C. Chapter 52 require a bond for a person who conducts
our website at http://www.ttb.gov/tobacco/index.htm for additional
business as a manufacturer of tobacco products, proprietor of an
information.
export warehouse, or manufacturer of cigarette papers and tubes.
E. How do I make corrections to the bond if I make a mistake? If
This bond shows that you have a bond with a corporate surety and
you or the corporate surety make any alteration or erasure to this
that you and the corporate surety are responsible for the terms and
bond, you and the corporate surety must identify, initial, and date the
conditions of this bond; or, this bond shows that you have deposited
correction.
government obligations of the United States and are responsible for
the terms and conditions of this bond. You must have an approved
F. May I submit this bond on more than one sheet? We prefer that
bond before you can commence business.
you submit this bond on a single sheet. However, if that is not
possible, put your business’s legal name, employer identification
B. What is a corporate surety? A corporate surety promises to pay
number, and TTB permit number (if assigned) on any additional
your liability incurred under this bond up to the amount stated on this
sheets.
bond. The Secretary of the Treasury authorizes qualified companies
to give bonds and to act as corporate surety to protect the revenue.
G. Must I submit two copies and must each copy have original
You may find authorized corporate sureties in Treasury Department
signatures? You must submit two identical copies of this bond and
Circular 570, available from the Surety Bond Branch, Financial
all individuals required to sign the bonds must sign them in ink. If we
Management Service, Department of the Treasury, Washington, DC
approve the bonds, we will keep one copy and return the other copy
20220 or at http://www.fms.treas.gov.
to you for your records.
C. May I use more than one corporate surety? We prefer that you
H. Where do I send this bond? Send both signed copies of the bond
not use more than one corporate surety. However, if you use more
and necessary attachments to:
than one corporate surety, you and the corporate sureties must
modify this bond. The modifications include additions and
TTB, National Revenue Center
modifications to the terms and conditions of this bond. You should
550 Main St
contact TTB before you submit this bond with more than one
Ste 8002
corporate surety.
Cincinnati, OH 45202-5215
STEP BY STEP INSTRUCTIONS
Item 7: Do I file an individual or blanket bond? If you
only have one location, select an individual bond. A
Item 1: What is the permit number? DO NOT complete this
blanket bond may only be filed by a manufacturer of
item if you do not know the TTB permit number assigned to
tobacco products who has more than one factory with an
your business. Only a manufacturer of tobacco products
assigned permit number covered by the bond. (NOTE:
who has more than one factory may enter more than one
IF YOU HAVE ONLY ONE PERMIT NUMBER TO
TTB permit number.
ENTER IN ITEM 1, YOU MUST FILE AN INDIVIDUAL
BOND).
Item 2: What Is the Principal/Obligor legal name?
Item 8: What is the effective date of this bond? If
If your business is a: Your legal name is:
accepted by TTB, the bond is effective according to its terms
on and after the date inserted in the space provided. If no
Sole proprietorship
Your full name
effective date is inserted, the date of execution (see Item 11)
The name of each partner, or the
will be the effective date of the bond.
Partnership
name of the partnership as filed with
a State or local government
Item 9: How do I determine the bond amount?
Corporation,
Bond for:
Dollar ($) amount
The name as stated on your
association, limited
documents filed with a State or local
Minimum: $1,000 Maximum: $200,000
liability company, or
government
other business
The amount of the bond may not be less
than the estimated amount of tax that
Item 2: What is my premises address? This is the address
may, at any time, constitute a charge
where your factory(ies) is(are) located or your export warehouse
against the bond. The amount must
is located.
Proprietor of
reflect the amount of tax liability on
export
Item 5: What is an Employer Identification Number (EIN)?
tobacco products and cigarette papers
warehouse
This is the nine-digit number that the Internal Revenue
and tubes at the export warehouse at any
Service assigns to your business. If you do not have an EIN,
time, including the amount of tax liability
you must obtain one from the Internal Revenue Service
on products for which satisfactory
(IRS), using IRS Form SS-4.
evidence of exportation or other
authorized disposition has not been
Item 6: What kind of bond do I file?
received by TTB.
• An original bond when you start or acquire a business to
One factory of a
Minimum: $1,000 Maximum: $250,000
operate a tobacco product or cigarette papers and tubes
manufacturer of
when manufacturing and/or receiving in
factory, or an export warehouse.
tobacco
bond:
• A strengthening bond to add more coverage to your
products
Cigarettes; or any combination of tobacco
existing bond.
(individual
products.
• A superseding bond to replace your previous bond(s) or
bond)
Maximum: $150,000 when manufacturing
to change the collateral filed with your bond.
TTB F 5200.29 (01/2012)
1 of 4
Item 11:
Must I provide a date when I sign the bond?
Bond for:
Dollar ($) amount
Yes, the date on the bond form is the date the Principal and
and/or receiving in bond only one type of
the surety company, or in the case of a collateral bond, the
tobacco product other than cigarettes.
Obligor, sign the bond agreeing to the terms of the bond.
The bond shall be not less than the total
Item 11:
How must the corporate surety sign this form?
amount of tax liability on all tobacco
An authorized individual must sign for the corporate surety
products manufactured in the factory,
and affix the corporate surety's seal in the designated area.
received in bond from other factories and
Also, the corporate surety must attach a power of attorney
from export warehouses, and released to
authorizing the individual who signs on its behalf. The Power
the manufacturer in bond from customs
of Attorney Certification date must be the same or later than
custody.
the date the bond is signed.
1) Determine the amount of an individual
Item 11:
How does the Principal/Obligor sign this bond?
bond for each factory as described
above, AND
If your
Signature:
2) If the total amount of individual bonds
business is a:
would be:
a. Your full name; OR
More than one
• $250,000 or less, then the amount
factory of a
Sole
b. An individual for whom you have filed
of the blanket bond will be the total
manufacturer of
proprietorship
TTB F 5000.8, Power of Attorney, that
of the individual bonds.
tobacco
grants the authority to sign this bond.
• More than $250,000 but not more
products,
a. Each partner; OR
than $500,000, then the amount of
operating under
the blanket bond is $250,000 plus
multiple permits
b. The partner who has been given the
50 percent of the total amount that is
authority to sign by the Articles of
(blanket bond)
more than $250,000.
Partnership or similar agreement of all
the partners that you have filed with
• More than $500,000, then the
Partnership
your application for a TTB permit; OR
amount of the blanket bond is
$375,000 plus 25 percent of the total
c. An individual for whom you have filed
amount that is more than $500,000.
TTB F 5000.8, Power of Attorney, that
grants the authority to sign this bond.
Minimum: $1,000 Maximum: $20,000
a. An officer who has authority by the
Bond must equal or exceed the maximum
business documents that you have
Manufacturer of
tax liability for the total amount of
Corporation,
filed with your TTB application for a
cigarette papers
cigarette papers and tubes manufactured
association,
TTB permit; OR
and tubes
and/or received in bond during any
limited liability
calendar month.
company, or
b. An individual for whom you have filed
other business
TTB F 5000.8, Power of Attorney, that
grants the authority to sign this bond.
Item 10b-c: What type of collateral may I submit? Cash in
Item 11:
Do I need a seal? If your business is a
the form of a certified check or United States postal money
corporation, association, or other business, you may have a
orders, or Treasury Notes or Treasury Bonds. For Treasury
seal. A seal is adopted and used by a business for
Notes or Treasury Bonds, the maturity date of the notes and
authenticating its corporate acts and executing legal
bonds must be two years or more. Note: A security
instruments. If your business has a seal, affix it on the form
purchased through Treasury Direct CANNOT be used as
in the designated area of item 11.
collateral because it cannot be transferred into the
Federal Reserve Bank holding account.
Item 11:
When do I need two witnesses and what must
they do? If your business has no seal, two witnesses must
Item 10c:
Where do I get the CUSIP number? The
sign and testify to the fact that you signed the bond in their
CUSIP number will be listed as a description on the
presence. Each witness must print his/her name in addition
document you receive from the bank or broker from whom
to signing his/her name.
your Treasury Note or Bond was purchased. If your note or
bond is with a Federal Reserve Bank they will provide the
CUSIP number and other information.
PAPERWORK REDUCTION ACT NOTICE
This request is in accordance with the Paperwork Reduction Act of 1995. We use this information to determine whether you are qualified to operate as a
manufacturer of tobacco products, an export warehouse proprietor, or a manufacturer of cigarette papers and tubes. We must identify the manufacturer
or proprietor, the corporate surety, and the penal sum of the bond. The information we request is required for you to obtain a benefit and is mandatory by
law (26 U.S.C. 5711).
We estimate the average burden associated with this collection to be 1 hour and 40 minutes per manufacturer or proprietor, depending on individual
circumstances. Address your comments concerning the accuracy of this burden and suggestions to reduce this burden to: Reports Management Officer,
Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW, Box 12, Washington, DC 20005.
An agency may not conduct or sponsor and you are not required to respond to, a collection of information unless it displays a current, valid OMB control
number.
TTB F 5200.29 (01/2012)
2 of 4
OMB No. 1513-0103 (08/31/2015)
DEPARTMENT OF THE TREASURY
1. PERMIT NUMBER(S)
DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU
TOBACCO BOND
TOBACCO BOND
(Please read instructions carefully.)
(Please read instrucions carefully.)
2. PRINCIPAL/OBLIGOR LEGAL NAME AND PREMISES ADDRESS
3. PRINCIPAL/OBLIGOR MAILING ADDRESS
(Number, Street, City, State, ZIP Code)
(If different than Premises Address)
4. BUSINESS CONDUCTED UNDER THIS BOND (check one box only):
Manufacturer of Tobacco Products
Export Warehouse Proprietor
Manufacturer of Cigarette Papers and Tubes
5. EMPLOYER IDENTIFICATION NUMBER (EIN)
6. BOND KIND (check one box only)
Original
Strengthening
Superseding
7. BOND TYPE (check one box only)
8. BOND EFFECTIVE DATE
9. AMOUNT OF THIS BOND
$
Individual bond
Blanket bond
10. BOND CATEGORY (Select only one category (i.e. ‘Surety,’ ‘Cash,’ or ‘Treasury Note/Bond’) and complete corresponding items to right of selection.)
SURETY NAME
a.
SURETY:
BOND NUMBER
b.
CASH:
CHECK NUMBER(S) (cashier’s check or U.S. postal money order)
CUSIP NO
INTEREST RATE
%
c.
TREASURY
NOTE/BOND**
MATURITY DATE
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.
11. BOND EXECUTION (By signing this document you acknowledge and agree to the terms and conditions described on page 4 of this form.)
We witness our hands and seals this
day of
, 20
. Signed, sealed, and delivered in the presence of--
SURETY NAME
PRINCIPAL/OBLIGOR NAME
SURETY REPRESENTATIVE SIGNATURE
PRINCIPAL/OBLIGOR REPRESENTATIVE SIGNATURE
X
X
SURETY REPRESENTATIVE PRINTED NAME AND TITLE
PRINCIPAL/OBLIGOR REPRESENTATIVE PRINTED NAME AND TITLE
PRINT/SIGN, WITNESS 1
I declare that the surety’s
I/We declare that the
(If no seal)
seal is affixed to this form in
corporation or LLC seal is
accordance with TTB
affixed to this form in
regulations.
accordance with TTB
Impress
Principal/
regulations.
Alterations made on this bond
Surety
Obligor
before and after execution were
PRINT/SIGN, WITNESS 2
Seal
Seal
made with the consent of the
(If no seal)
The corporation/LLC
has no seal.
Principal/Obligor __________
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, regulations, and instructions.
12(a).SIGNATURE OF AUTHORIZED OFFICIAL, ALCOHOL AND TOBACCO TAX AND TRADE BUREAU
12(b). DATE APPROVED
Director, National Revenue Center
TTB F 5200.29 (01/2012)
3 of 4
TERMS AND CONDITIONS OF THIS BOND
PURPOSE: The above principal/obligor has filed an
change which would require me to file an extension of
coverage of bond, which would include a change in
application to operate as a manufacturer of tobacco
products or an export warehouse proprietor, or the above
location.
principal/obligor has filed this bond to qualify as a
DEFAULT: If the principal of a surety bond fails to fulfill
manufacturer of cigarette papers and/or tubes.
any of the terms or conditions of this bond, the United
DEFINITIONS:
States may seek compensation and pursue its remedies
independently from either the principal or surety, or jointly
Principal: A person who is engaged or intends to
from both. The surety hereby waives any right or privilege it
engage in a business as a manufacturer of tobacco
may have of requiring, upon notice, or otherwise, that the
products, an export warehouse proprietor, or a
United States will first commence action, intervene in any
manufacturer of cigarette papers and tubes covered by
action of any nature whatsoever already commenced or
a surety bond.
otherwise exhaust its remedies against the principal.
Obligor: A person who is engaged or intends to
If the Obligor of a collateral bond fails to fulfill any of the
engage in a business as a manufacturer of tobacco
terms or conditions of this bond, the United States may
products, an export warehouse proprietor, or a
apply any outstanding tax liability (including any penalties or
manufacturer of cigarette papers and tubes covered by
interest) against the collateral deposited. TTB may use this
a collateral bond.
bond’s collateral to satisfy any of my liabilities under this
bond. This authorization is irrevocable.
Collateral bond: A bond secured by tangible assets
such as cash, or United States Treasury Bond or Note.
RELIEF OF CORPORATE SURETY: TTB may relieve a
corporate surety from liability under this bond if the
CONDITIONS: The person who is engaged, or intends to
corporate surety complies with the applicable regulations;
engage, in a business as a manufacturer of tobacco
however, the corporate surety remains liable for any
products, an export warehouse proprietor, or a
obligations incurred before the date that TTB relieves the
manufacturer of cigarette papers and tubes is identified in
corporate surety in writing from liability under the bond.
items 1 through 5. Item 2 identifies the premises where
The surety may at any time give notice in writing to the
such person is engaged, or intends to engage, in business
principal and to TTB that it desires to be relieved as to any
as a manufacturer of tobacco products, an export
future liability incurred by the principal. The notice must be
warehouse proprietor, or manufacturer of cigarette papers
executed for the surety by an authorized officer or by an
and tubes. We, the manufacturer of tobacco products,
empowered attorney-in-fact. The notice must be
export warehouse proprietor, or manufacturer of cigarette
accompanied by proof of service on the principal. The bond
papers and tubes, and the corporate surety, stated in item
must be terminated as to future liability upon the expiration
11 on this bond, promise to pay the amount of this bond in
of 90 days after the date on which TTB acknowledges in
lawful money of the United States to the United States of
writing to the surety that TTB has received proof that the
America. This bond firmly binds us individually, our heirs,
principal has been properly notified. The surety must not
executors, administrators, successors, and assigns.
be liable for any obligations that the principal incurs on and
LIABILITY: I, as the person who is engaged, or intends to
after the termination date of the bond. After the bond is
engage, in the business as a manufacturer of tobacco
terminated, the surety must remain bound with respect to
products, an export warehouse proprietor, or a
any liability for unpaid taxes, penalties and interest, not in
manufacturer of cigarette papers and tubes, agree to pay
excess of the amount of this bond, incurred by the principal
the taxes, including penalties and interest, for which I
prior to the termination date of this bond.
become liable to the United States under Chapter 52 or
BOND EFFECTIVE DATE: If accepted by the United
Section 7652 of Title 26 of the United States Code and
States, the bond will be effective according to its terms on
promulgating regulations. Until such payments have been
and after the date without notice to the principal/obligor.
made, this bond remains in full force and effect for the
Provided, that if no effective date is inserted in the space
business identified in items 1 through 5 of this form.
provided, the date of execution will be the effective date of
Furthermore, I agree that an installment agreement to pay
the bond.
such taxes between the United States and myself does not
affect the United States' ability to pursue remedies against
me under this bond.
COMPLIANCE: If I or the corporate surety do not comply
faithfully in all respects with such laws and regulations
identified in the above paragraph, this bond remains in full
force and effect for the business identified in items 1
through 5 of this form.
CHANGES WHILE BOND IS IN EFFECT: As a
manufacturer of tobacco products or an export warehouse
proprietor, I agree that this bond extends and applies to any
change that requires me to file an application for a new or
amended permit. As a manufacturer of cigarette papers and
tubes, I agree that this bond extends and applies to any
TTB F 5200.29 (01/2012)
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