Amendment of Part 175 Relating to
Containers of Distilled Spirits
Bottlers of distilled spirits,
manufacturers of liquor
bottles, and others concerned:
1. The purpose of this circular is to provide information
relative to amendment of container regulations (26 CFR Part 175)
by Treasury Decision 6194, approved August 1, 1956, and published
in the Federal Register for August 4, 1956. The amendments became
effective upon publication.
2. Treasury Decision 6194 liberalizes the restriction that
the reuse clause must be placed only on the shoulder of a regular
liquor bottle. Under amended regulations, the legend "Federal Law
Forbids Sale or Reuse of This Bottle" may now be placed on the neck,
shoulder, or side of such a bottle, that is, anywhere on the bottle
except on the base.
3. The requirement that the recipient of empty liquor bottles
send a notice of receipt to the shipper of such bottles has been
revoked. Regulations still require (a) purchasers of bottles to
submit written orders in advance of shipment, (b) consignors to
submit written notice of shipment or delivery to consignees, and
(c) both consignors and consignees to keep the commercial documents
constituting or supporting the records of all such transactions.
4. Inquiries regarding this circular should refer to its number and be addressed to the office of your assistant regional commissioner (alcohol and tobacco tax).
Dwight E. Avis
Director, and Tobacco Tax Division