PLATS AND PLANS
Proprietors of industrial alcohol plants, industrial alcohol bonded
warehouses, denaturing plants, vinegar factories, concentrate
plants, registered distilleries, fruit distilleries, internal
revenue bonded warehouses, taxpaid bottling houses, rectifying plants, and bonded wine cellars; and others concerned:
Purpose. This circular is issued to provide information relative to
amendment of 26 CFR Parts 182, 195, 198, 220, 221, 225, 230, 235, and 240 by
Treasury Decision 6225, approved February 12, 1957, and published in the
Federal Register for February 16, 1957. The amendments became effective on
the date of publication.
Effect of Amendments. Treasury Decision 6225 liberalizes and makes
uniform in each of the several parts, to the extent applicable, the requirements
governing the preparation of plat and plan sheets. As amended, the regulations
now (1) include standard reproduction or blueprint paper as a material suitable
for preparing plat and plan sheets, (2) permit use of the ozalid process in the
preparation of plats and plans and (3) provide that other acceptable materials
and processes for preparation of plats and plans may be approved by the
Director, Alcohol and Tobacco Tax Division.
Inquiries. Inquiries regarding this circular should refer to its number 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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