Industry Circular Number: 54-28
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U.S. TREASURY DEPARTMENTInternal Revenue ServiceWashington 25, D.C. |
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Regulations Relating to the Restamping of Packages of Distilled Spirits and Redemption of Liquor Stamps Proprietors of rectifying plants, taxpaid bottling houses, internal revenue bonded warehouses, breweries; and bonded wineries and wine storerooms; importers; and others concerned: 1. Drafts of proposed regulations have been prepared concerning (a) the restamping of packages of distilled spirits, and (b) the redemption, by refunding moneys paid therefor, of beer and wine stamps and distilled spirits bottle strip stamps procured under the provisions of the Internal Revenue Code of 1939 that are unused and on hand at the close of business on December 31, 1954,, It is anticipated that these regulations, proposed to be effective January 1, 1955, will be published within the next few weeks. The new regulations will be known as part l70 (Miscellaneous Regulations Relating to Liquor), Title 26, Code of Federal Regulations. 2. The principal provisions of the proposed regulations are digested as followst (a) Restamping of Packages of Distilled Spirits Subpart A provides for the restamping of packages of distilled spirits. The principal changes from prior regulations (26 CFR (1939) part 457), which were issued as Treasury Decision 4744, are to provide for the filing of applications for such restamping with the assistant regional commissioner, Alcohol and Tobacco Tax, rather than with the district director of internal revenue, and for the use of wholesale liquor dealer's stamps for such restamping (b) Claim for Redemption of Beer, Wine, and Bottle Strip Stamps. (1) Subpart B provides for the filing of claims for redemption of beer, wine and bottle strip stamps on Form 843, with the assistant regional commissioner, Alcohol and Tobacco Tax. A separate claim shall be filed for each place of business or premises for which the stamps were procured for use. There shall be attached to and made a part of each claim a complete inventory, or list in the case of beer and wine stamp, of the stamps for vhich redemption is claimed. (2) The regulation will provide that lists of beer and wine stamps shall show the name and address of the claimant, the address of the premises for which such stamps were procured for use, the serial numbers (if any) of the stamps, and the date of purchese of the stamps. The stamps will be required to be listed according to class denomination, and total value of such denomination. (3) The regulations will provide the inventories of bottle strip stamps show the name and address of the claimant,the form number and serial number of the requisition pursuant to which the stamps were procured, the class of stamp (such as bottled in bond, domestic; bottled in bond, export; red strip), the date of puchase, the serial njmber of the stamps and the number of stamps of each denomination and the total value thereof. Each page of the inventory will be required to bear the signature and title or capacity of the person preparing the same and, if the person is other than the claimant, the address of such person. (c) Surrender of Stamps The regulations will provide that beer and wine stamps, and strip stamps that are not to be reissued to the claiment for use under the provisions of the Internal Revenue Code of 1954 and regulations thereunder, shall be packaged end forwarded to the assistant regional commissioner with whom the claim is filed. (d) Verification of Inventory and Reissuance of Stamps (1) The regulations will provide that strip stamps for which cleim is filed by domestic bottlers, will be surrendered to the storekeeper-gauger in charge at the promises with three copies of the inventory and a written request, in triplicate, for reissuance of the stamps. The storekeeper-gauger will verify the inventory, reissue the stamps to the claimant, certify his verification and the reissuance, and return to the bottler one copy each of the verified inventory and the request for reissuance for submission with the claim. (2) The regulations will provide that strip stamps which importers. desire to have reissued to them under the Provisions of the Internal Revenue Code of 1954 and regulations thereunder shall be surrendered (a) with the claim, together with three copies each of the inventory and request for reissuance, to the assistant regional commissioner or (b) with the inventory and request for reissuance, each in quadruplicate, to an internal revenue or customs officer on duty abroad authorized to perform such service. The surrender of stamps to officers abroad and reissuance of such stamps shall be, limited to uncut sheets and such surrender will be required to be made Within 15 days.of the effective date of the regulations. The surrender and reissuance of stamps by officers abroad may not involve any travel on the part of such officers as an incident thereto. A request by an importer for reissuance of stamps abroad will be required to be executed by the importer and to request the reissuance to the importer, through his agent or foreign supplier, of stamps surrendered by the agent or foreign supplier. The request will be required to show the importer's name and address and the name and capacity, business, and address of his agent or foreign supplier. The officer will verify the inventory, reissue the stamps to the importer's agent or foreign supplier, and certify as to such verification and reissuance of the stamps on the inventory. The officer will also return to the importer's agent or foreign supplier the original of the verified inventory and of the requisition. The claimant shall submit the verified original of the inventory and the original of the request for reissuance with his claim. The person to whom the stamps are delivered abroad, at the time of reissuance, will be required to receipt therefor, over his signature and title or capacity, on all copies of the request for reissuance. (3) The regulations contemplate that inventories of strip stamps held abroad will be prepared by the in porter's agent or foreign supplier, and that the request for reissuance will be executed by the importer. Since it is necessary for the stamps to be reissued as soon after December 31, 1954 as possible and the importer can not include the exact quantities, denominations, and serial numbers, of the stamps on his request for reissuance without seriously delaying reissuance of the stamps, such information will not be required to be shown on the request. 3. It is anticipated that the following internal revenue and customs officers abroad will be authorized to accept the surrender for reissuance of red strip stamps for which claim for redemption is filed that are unused at the close of business on December 31, 1954 and to reissue such stamps to the claimant, through his agent or foreign supplier abroad, under the provisions of the Internal Revenue Code of 1954: U. S. Treasury Representative in Charge,.
The Customs Agent in Charge,
Supervising Treasury Attache,
Treasury Representative,
The Treasury Representative in Charge,
Treasury Representative (Taxation)
4. 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, persons interested in beer and wine tax stamps and bottle strip stamps. The supply will not be sufficient to furnish a copy to each interested person, but copies will be available for examination in offices of Assistant Regional Commissioners and Supervisors in Charge, Alcohol and Tobacco Tax. Tt must be understood that these preliminary drafts are subject to change upon review, and that the regulations which will appear in the Federal Register, may differ in some respects from the prelierary draft, 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
IRS-5633 |
