Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5272 (2024) — Bonds
Requirements
Before any permit required by section 5271(a) is granted, the Secretary may require a bond, in such form and amount as he may prescribe, to insure compliance with the terms of the permit and the provisions of this chapter.
Exceptions
No bond shall be required in the case of permits issued to the United States or any governmental agency thereof, or to the several States or any political subdivision thereof, or to the District of Columbia.
Source: official text