Regulations Relating to Drawback
on Liquors Exported
Exporters and others concerned:
1. Drafts of proposed regulations concerning drawback of
tax on liquors exported have been prepared to implement the
provisions of the Internal Revenue Code of 1954. If these
proposals are approved by the Treasury Department, they will be
published as a notice of proposed rule making in the Federal
Register within the next few weeks.
2. The new regulations will be known as Part 252 (Drawback
on Liquors Exported), Title 26, Code of Federal Regulations.
Drafts of the proposed regulations will be made available, prior
to publication, upon request, to trade associations who represent,
or whose membership consists primarily of, persons interested in
drawback of tax on liquors exported. The supply will not be
sufficient to furnish a copy to each interested person, but copies
will be available for examination in offices of Assistant Regional
Commissioners and Supervisors in Charge, Alcohol and Tobacco Tax.
It must be understood that these preliminary drafts are subject to
change upon review, and that the notice of proposed rule making,
which will appear in the Federal Register, may differ in some
respects, from this draft.
3. This procedure will enable interested persons to study the
new regulations in advance of their publication as a notice of proposed
rule making. This is particularly desirable since the notice will be
published with a 15-day period for the filing of comments instead Of
the usual 30-day period; the shorter period was adopted to insure that
the final regulations can be published as soon as possible to permit
interested persons to become familiar with the new regulations and
to be prepared to conform therewith on January 1, 1955.
4. Detailed instructions as to actions necessary on the part of
interested persons to conform to the provisions of the new law and
regulations will be provided (where deemed necessary) at a later date,
either from the National Office or from the office of your Assistant
Regional Commissioner, Alcohol and Tobacco Tax.
5. Inquiries in regard to this industry circular should refer
to the number thereof and be addressed to the office of your
Assistant Regional Commissioner, Alcohol and Tobacco Tax.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division