Industry Circular

Number: 59-13
Date: March 26, 1959

Office of the Commissioner of Internal Revenue Alcohol and Tobacco Tax Division

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QUALIFICATION OF DISTILLED SPIRITS PLANTS BY JULY 1, 1959

Distillers, warehousemen, denaturers, rectifiers, and bottlers of distilled spirits:

CAUTION

YOU ARE PROHIBITED BY LAW FROM ENGAGING IN THE BUSINESS OF A DISTILLER, BONDED WAREHOUSEMAN, RECTIFIER, OR BOTTLER OF DISTILLED SPIRITS ON AND AFTER JULY 1, 1959, UNLESS YOU HAVE APPLIED FOR AND RECEIVED NOTICE OF REGISTRATION OF YOUR PLANT

ARE YOU GOING TO OPERATE ON AND AFTER JULY 1, 1959? If You Are, READ THIS CIRCULAR CAREFULLY.

If you are now operating an

industrial alcohol plant industrial alcohol bonded warehouse industrial alcohol denaturing plant registered distillery registered fruit distillery internal revenue bonded warehouse distillery denaturing bonded warehouse taxpaid bottling house rectifying plant

this circular tells you what you must do if you are going to continue in business on and after July 1, 1959.

WHAT MUST YOU DO?

Qualify your premises as a distilled spirits plant. To do this, you must -

. Apply for registration (Use Form 2607)

. File a bond (Use Form 2601. No bond required if your only operation will be the bottling, without rectification, of taxpaid spirits.)

. Apply for an "operating permit" if you will -

distill for industrial use, denature spirits, warehouse spirits for industrial use, bottle or package spirits for industrial use, or warehouse spirits (without bottling in bond) for non-industrial use. (Use Form 2603)

WHEN MUST YOU QUALIFY?

Before July 1, 1959, but remember, it takes time for the assistant regional commissioner to process your application so submit it just as soon as you possibly can!

FORMS YOU WILL NEED

Attached are copies of Forms 2607, 2601, and 2603, and instructions for their preparation. There are also attached copies of Form 3-A (Revised 4-59) and Form 2602, which you may need.

Read the Instructions Before Using any of the Forms.

HELP WANTED?

After studying this circular and the attached instructions and forms, you may want more information. Get in touch with your officer in charge, branch office supervisor, or assistant regional commissioner. Remember: this "distilled spirits plant" is new to them too, so you cannot afford to wait. They will do all they can to help.

Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

IRS D. C. 46855