DISPOSITION OF FORMS 206
Proprietors of bonded wine cellars,
and others concerned;
Purpose. This circular is to advise you of the correct disposition
of Form 206, in instances where the exporter is the proprietor of the
bonded wine cellar.
Disposition of Forms 206. Notices on Forms 206, covering wines
removed from bonded wine cellars without payment of tax for exportation,
use on vessels or aircraft, or transfer to foreign-trade zones, should
be prepared, in quadruplicate, at the time of the removal of the wine.
The copies should be distributed in the manner provided in 26 CFR 252.125
and in Instruction No. 2 on the form. These instructions provide that
one copy of the form will be forwarded to the assistant regional commissioner,
one will be retained by the proprietor, and the original and remaining copy
of the form will be delivered to the officer to whom the shipment is con-
signed, or in whose care it is shipped. 26 CFR 252.122 will be appropriately
revised at a later date to conform to these provisions.
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