Regulations Relating to the Bottling
of Taxpaid Spirits
Proprietors of taxpaid bottling houses
and others concerned:
1. Drafts of proposed regulations concerning the bottling of
taxpaid spirits have been prepared to implement the provisions of
the Internal Revenue Code of 1954. If these proposals are approved
by the Treasury Department, they will be published as a notice of
proposed rule making in the Federal Register within the next few
weeks.
2. The new regulations will be known as Part 230 (Bottling of
Taxpaid Spirits), Title 26, Code of Federal Regulations. Drafts of
the proposed regulations will be made available, prior to publication,
upon request, to trade associations who represent, or whose membership consists primarily of, proprietors of taxpaid bottling houses.
The supply will not be sufficient to furnish a copy to each proprietor,
but copies will be available for examination in offices of Assistant
Regional Commissioners and Supervisors in Charge, Alcohol and Tobacco
Tax. It must be understood that these preliminary drafts are subject
to change upon review, and that the notice of proposed rule making,
which will appear in the Federal Register, may differ in some respects
from this draft.
3. This procedure will enable interested persons to study the
new regulations in advance of their publication as a notice of proposed
rule making. This is particularly desirable since the notice will be
published with a 15-day period for the filing of comments instead of
the usual 30-day period; the shorter period was adopted to insure that
the final regulations can be published as soon as possible to permit
proprietor of taxpaid bottling houses to become familiar with the
new regulations and to be prepared to conform therewith on January 1,
1955.
4. Detailed instructions as to actions necessary on the part of
proprietors of taxpaid bottling houses to conform to the provisions of
the new law and regulations will be provided (where deemed necessary)
at a later date, either from the National Office or from the office
of your Assistant Regional Commissioner, Alcohol and Tobacco Tax.
5. Inquiries in regard 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
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