bg3 bg7 bg6
bg4
Industry Circular

Number: 59-29
Date: May 19, 1959

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

Seal

To download a PDF file, you must have Adobe Acrobat Reader software installed on your system.  To download a free copy of Adobe Reader, click here.

 

CARRIER PERMITS NOT REQUIRED ON AND AFTER JULY 1, 1959

Carriers and others concerned:

Purpose. The purpose of this circular is to inform you of changes in the law and regulations concerning carriers.

Background. The Internal Revenue Code and regulations issued thereunder have for many years required persons desiring to transport tax-free or specially denatured alcohol to obtain a permit to do so. The Excise Tax Technical Changes Act of 1958 (Public Law 85-859), effective July 1, 1959, revoked the statutory requirement for such a permit.

Effect of new law. On and after July 1, 1959, you will no longer be required to possess a permit to transport tax-free, specially denatured, and undenatured ethyl alcohol, including tax-free distilled spirits, and, if you have submitted a bond to the assistant regional commissioner to cover your activities as a carrier, he will initiate action to terminate your bond as of the close of business June 30, 1959 without action on your part.

Inquiries. Inquiries in regard to this industry circular should refer to its number and be addressed to the office of your assistant regional commissioner (alcohol and tobacco tax).

sig

Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

IRS D. C. 48976

 
bg2 bg1 bg5