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.