Notice of Proposed Rule Making on Part 212, Formulas for Denatured Alcohol

Proprietors of denaturing plants and others concerned:

1. The purpose of this circular is to provide information relative to publication in the Federal Register on August 11, 1956, of a notice of proposed rule making, whereby it is being proposed to supersede Appendix A, "Completely Denatured Alcohol Formulae," and Appendix B, "Specially Denatured Alcohol Formulae" to 26 CFR Part 182 with new regulations designated as 26 CFR Part 212, "Formulas for Denatured Alcohol."

2. Amendments have been made in the material (1) to discontinue ten formulas for specially denatured alcohol; (2) to provide two new formulas for specially denatured alcohol; (3) to amend two formulas for specially denatured alcohol; (4) to clarify and standardize language in all formulas; (5) to standardize form of presentation of specifications for denaturants; (6) to eliminate specifications for denaturants for ethyl acetate; (7) to amend the list of denaturants for which specifications are provided; (8) to amend the table of weights of specially denatured alcohol; (9) to provide a table giving code numbers of uses of specially denatured alcohol; and (10) to delete instructions concerning samples and submission of formulas, which instructions are contained in 26 CFR Part 182.

3. Provision is being made for the publication of this material as a separate part, which will provide for its convenient use at minimum cost by all persons concerned.

4. The proposed notice of rule making provides that prior to adoption consideration will be given to any data, views, or arguments pertaining thereto which are submitted in writing to the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington 25, D.C., within 30 days from the date of publication.

5. Inquiries relative to this industry circular should refer to the number thereof and be addressed to the office of your assistant regional commissioner (alcohol and tobacco tax).

Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

IRS-21225