ESTABLISHMENT OF LIQUOR LAW REVISION COMMITTEE
Proprietors of distilled spirits plants,
importers, and others concerned:
A Liquor Law Revision Committee has been established in
the National Office to study and develop recommendations for
a program to achieve further modernization of the laws
administered by the alcohol and tobacco tax activity. The
program will be directed particularly to the distilled spirits
area.
We have had approximately two-years' experience under the
full implementation of Public Law 85-859. There was a general
consensus following the enactment of that revision of the Code
that it would probably be advisable, after a reasonable period
of experience, to make a study directed towards further
revision, inasmuch as it was realized at the time of the
formulation of Public Law 85-859 that it did not provide for
all of the changes which appeared to be desirable. Accordingly,
this study will include an examination of laws, operating
procedures, reporting systems, etc., which appear to be unduly
burdensome for either government or industry, or both, and
which may be improved by effectuating greater efficiency in
government administration while providing industry with the
greatest possible degree of operating latitude, consistent
with revenue protection. It is expected that one of the
principal objectives to be developed would provide for a
change in the system of tax determination whereby all processing and bottling of distilled spirits products would be
performed on bonded premises.
This program should be of direct interest to you.
Accordingly, I invite you to submit, in writing, at your
earliest convenience all proposals and suggestions for
revision and modernization which you consider significant
to this program, so that the committee may have the full
benefit of industry thinking. What is desired particularly,
are those suggestions which involve long-range administrative
concepts, and which may require revisions of law. In submitting your proposals, it will be appreciated if you will
state the basic reasons for your recommendations and the
potential benefits to be derived therefrom by government or
industry. In order to reduce the number of duplicate proposals, it is suggested that those of you who are members of
national trade associations work with and through such
associations. However, this is not intended to imply that
you should not submit proposals which reflect your individual
thinking upon these matters. You may find it helpful, as
opportunity arises, to discuss with your Assistant Regional
Commissioner (Alcohol and Tobacco Tax) and his representatives,
any matters related to the study about which you have particular concern and in which you discern a need for improvement.
After your proposals have been studied and correlated
with other suggestions and changes, opportunity will be
provided for conference consideration of all committee
recommendations. The initial task of the committee is to
develop a program for a system of revenue and administrative
control which seems optimum from the standpoint of both
government and industry. Accordingly, I want the program
to reflect long-range thinking in order that we may develop
goals toward which we may continuously aim, even though it
may not be possible to submit legislative proposals embodying
the entire program at one time.
Your interest and participation in this program will be
greatly appreciated and of mutual benefit.
Inquiries concerning this circular should refer to its
number and be addressed either to your Assistant Regional
Commissioner (Alcohol and Tobacco Tax) or to the Director,
Alcohol and Tobacco Tax Division (CP:AT:PBF), Washington 25,
D. C.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division |