# Treas. Reg. § 403.27: Type and conditions of cost bond.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-403.27>.

The cost bond filed by a claimant pursuant to § 403.26(a)(4) shall be a corporate surety bond. However, upon a showing to the satisfaction of the Commissioner or his delegate that such claimant is unable to furnish a corporate surety bond, such claimant may file a cost bond with individual sureties acceptable to the Commissioner or his delegate or, in lieu of such cost bond with corporate or individual sureties, he may deposit collateral pursuant to § 403.29.