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.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS-17115
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