CONTINUING WITHDRAWAL PERMITS
FOR TAX-FREE ALCOHOL USERS
Tax-Free Alcohol Users and Distilled Spirits Plant
Proprietors
Purpose. The purpose of this circular is to advise
industry members of the new regulations regarding the
elimination of the requirement for tax-free alcohol
users to annually make application for and receive a
new withdrawal permit.
The final rule, T.D. ATF-103, amended regulations
in 27 CFR Parts 211 and 213. The specific changes
which affect tax-free alcohol users and DSP
proprietors are as follows:
(a) Tax-Free Alcohol Users - Withdrawal permits
issued on Form 1450 (5150.13) to tax-free alcohol
users which are annotated to expire on April 30, 1983,
will continue in effect indefinitely. It is not
necessary to submit an application for renewal of the
May 1, 1983 - April 30, 1984 withdrawal permit, or for
any succeeding withdrawal permit. (Section 213.111 of
27 CFR is removed).
(b) Shipments by DSP Proprietors - DSP
proprietors are authorized to make shipments after
April 30, 1983, of tax-free alcohol to users whose
permits expire on April 30, 1983. This authorization
is based on the fact that all the above mentioned
withdrawal permits will be "valid" after the
expiration date, indefinitely, in the same manner as
"limited" withdrawal permits.
ATF believes this amendment will significantly
reduce administrative burdens on both industry and the
Government.
Inquiries. Inquiries concerning this circular
should refer to it by number and be addressed to:
Assistant Director, (Regulatory Enforcement), Bureau
of Alcohol, Tobacco and Firearms, 1200 Pennsylvania
Avenue, NW, Washington, DC 20226.
![Stephen Higgins](https://webarchive.library.unt.edu/eot2008/20090826210318im_/http://ttb.gov/images/higgins_signed.jpg)
Acting Director |