CAUTION NOTICE FOR BOTTLED-IN-BOND SPIRITS
Proprietors of distilled spirits plants,
and others concerned:
Purpose. This circular is to inform you of the proper phraseology for the caution notice on labels for distilled spirits bottled
Background. The provisions of 26 CFR 225.993, which were
continued in effect on and after July 1, 1959, by Treasury Decision
No. 6373, require that every person bottling distilled spirits in
bond, except for export, shall attach to each bottle filled by him
a caution notice reading as follows:
"This bottle has been filled and stamped under the
provisions of sections 5008 and 5243 Internal Revenue
Code. * * * * *."
The provisions of sections 5008 and 5243, I.R.C were superseded by
sections 5205 and 5233, I.R.C., as amended by Public Law 85-859.
Proper phraseology. Caution notices required by 26 CFR 225.993
to be affixed to bottles of distilled spirits bottled in bond shall
read as follows:
This bottle has been filled and stamped under the provisions
of sections 5205 and 5233, Internal Revenue Code. Any
person who shall reuse the stamp affixed to this bottle or
remove the contents of this bottle without so breaking the
stamp affixed thereto as to prevent reuse, or who shall sell
this bottle, or reuse it for distilled spirits, will be
liable to the penalties prescribed by law.
Existing supply of labels. Bonded warehousemen may use up
their existing supply of labels, including labels on order, bearing
the caution notice containing reference to sections 5008 and 5243,
I.R.C. When new labels are printed, the caution notice should be
corrected as indicated above.
Label approval. Previously approved labels printed with the
revised caution notice may be used without resubmission of the
labels, for approval if no other change is made thereon.
Inquiries. Inquiries regarding this circular should refer to
its number and be addressed to your assistant regional commissioner
(alcohol and tobacco tax).
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS D. C. 51327