Brewers and others concerned:
Purpose. The purposes of this circular are to inform you of the revision
of Form 103 to permit the showing of the serial numbers of Forms 2034 filed
to cover taxable removals during the period covered, and to provide interim
instructions to be followed by brewers in preparing reports on the January 1957
revision of Form 103.
Background. The 1955 edition of the beer regulations required that
brewers prepare Forms 2034 in quadruplicate so that a copy of each day's
return could, for audit purposes, be accumulated and forwarded to the assistant
regional commissioner at the end of the month with Form 103. The 1957 edition
of the regulations relieves brewers of this requirement; however, it is desirable
that there be restored a definite tie-in between the taxable quantities reported on
Form and the Forms 2034 relating thereto. It has been determined that the
serial numbers of Forms 2034 will satisfactorily serve this purpose. Accordingly, the Form 103 has been revised to provide for the showing of the serial
numbers in section I, above line 1 of column (a).
Method of Reporting Serial Numbers on January 1957 Revision of Forms
103. Until the new revised Form 103 is available, it will be necessary for
brewers to make a special entry on the current revision of the form, as
indicated below. This method of reporting should commence with the report
for March 1957. Your cooperation in this matter will be appreciated.
Inquiries. 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, Alcohol and Tobacco Tax Division