DESTRUCTION OF BEER
Brewers and others concerned:
Instances involving laxity in the destruction of beer have come
to the attention of this office. Beer removed for destruction
and reported destroyed has been salvaged and diverted to
beverage use. It appears timely, therefore, to remind brewers
of their responsibility to make sure that all beer reported
destroyed is in fact destroyed. Where beer reported destroyed
is actually consumed, the brewer becomes immediately liable
for the tax even though his assumption of destruction is made
in good faith. In other words, the brewer must know that his
beer was destroyed.
Inquiries regarding this circular should refer to its number
and should be addressed to your Assistant Regional Commissioner,
Alcohol and Tobacco Tax.
Harold A. Serr
Director, Alcohol and Tobacco Tax Division |