A manufacturer of cigarette papers and tubes shall file a new bond to supersede the current bond immediately when:
The corporate surety on the current bond becomes insolvent,
The appropriate TTB officer approves a request from the surety of the current bond to terminate liability under the bond,
Payment of any liability under a bond is made by the surety thereon, or
The appropriate TTB officer considers such a superseding bond necessary for the protection of the revenue.
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