OVERPRINTING OF RED STRIP STAMPS
Importers, and
others concerned:
This circular is issued to inform you of the provisions of
Revenue Ruling 63-218, which will be published in Internal Revenue
Bulletin No. 1963-41, of October 14, 1963. The ruling concerns
the overprinting of red strip stamps by an importer of distilled
spirits.
The revenue ruling holds that an importer of distilled spirits
who holds a permit to do business under one or more trade names
may show his real name or any one of his approved trade names on
the label where the red strip stamp is overprinted with his real
name. The requirement that the name on the stamps be consistent
with the name of the importer shown on the label is interpreted to
apply only where the trade name, instead of the real name, is shown
on the stamp. This ruling is also applicable to distillers,
rectifiers, and bottlers in Puerto Rico who ship distilled spirits
to the United States.
Inquiries concerning this circular should refer to its number,
and should be addressed to the office of your Assistant Regional
Commissioner, Alcohol and Tobacco Tax.
Harold A. Serr
Acting
Director, Alcohol and Tobacco Tax Division |