QUALIFICATION OF DISTILLED SPIRITS PLANTS
BY JULY 1, 1959
Distillers, warehousemen, denaturers,
rectifiers, and bottlers of distilled
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 fruit distillery
internal revenue bonded warehouse
distillery denaturing bonded warehouse
taxpaid bottling house
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,
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
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.
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