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Industry Circular

Number: 56-10
Date: March 12, 1956

U.S. TREASURY DEPARTMENT
Internal Revenue Service
Washington 25, D.C.

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Amendment of Permit to Use Specially Denatured Alcohol

Users of specially denatured alcohol and others concerned:

1. The purpose of this circular is to provide information concerning the amendment of basic permit, Form 1481, to use specially denatured alcohol to include all articles or preparations covered by Forms 1479-A approved during the period covered by the Form 1481.

2. When a new article or preparation is to be manufactured under an approved formula on Form 1479-A, present procedure with respect to the amendment of basic permits requires the permittee to submit an application on Form 1479 for the amendment of his basic permit to include each new article or preparation. Arrangements have been made for permittees to file a single application on Form 1479 to amend their basic permit, Form 1481, to include all articles or preparations covered by Form 1479-A approved during the period covered by the permit. This new procedure will permit the amendment of Form 1481 by a single application to cover all additional articles or preparations covered by approved Forms 1479-A, without the necessity of preparing additional applications on Form 1479 each time a new article or preparation is to be manufactured.

3. Manufacturers or users of specially denatured alcohol desiring to prepare application, Form 1479, to amend a permit on Form 1481, for the purpose of adding the name of a new article or preparation for which a formula on Form 1479-A has been approved, should prepare the first such application to include all articles and preparations covered by Forms 1479-A approved during the period covered by the permit. This can be done by entering on Form 1479, in the apace designated "Purpose for which filed", the statement "To amend basic permit, Form 1481, to include in item (3), column (a), all articles and preparations covered by Forms 1479-A approved during the period covered by the permit" and then entering, in the space headed "Article or Preparation to be Manufactured", the sentence "The article, and preparations are those listed in the existing basic permit and those covered by Forms 1479-A approved during the period covered by the permit."

4. 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.

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Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

IRS-17115

 
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