DISTRIBUTION OF FORMS 1473
Proprietors of distilled spirits plants,
bonded dealers, and others concerned:
Purpose. This circular is to inform you of a procedure which may
be followed in distributing copies of Form 1473, Notice of Shipment of
Specially Denatured, Tax-Free, or Recovered Spirits.
Background. The instructions on Form 1473 provide that the con-
signor will forward the original and one copy to the consignee via the
truck driver if shipment is by truck. Similar instructions are contained
in 26 CFR 211.148 and 211.234 respecting distribution of Forms 1473 by
bonded dealers. It has been represented to us that it is not practicable
in every instance where packages of tax-free or specially denatured
spirits, recovered tax-free spirits, or recovered denatured spirits or
articles, are conveyed via truck to forward the consignees' copies of
Forms 1473 via the truck driver.
Procedure. Consignors, other than bonded dealers, when shipping
packages of tax-free or specially denatured spirits, recovered tax-free
spirits, or recovered denatured spirits or articles via truck, may for-
ward the original and one copy of the covering Form 1473 to the consignee
via the truck driver or by other suitable means. The instructions on
Form 1473 will be amended accordingly.
Because of the requirements in § 211.148 and 211.234, bonded dealers
shipping packages of specially denatured spirits by truck who desire to
forward the covering Forms 1473 by means other than by the truck driver,
must first obtain the approval of the Director to do so as an alternate
procedure under the provisions of 26 CFR 211.22(a).
The distribution by all consignors of Forms 1473 covering shipments
by tank trucks will continue to be made in accordance with existing
Inquiries. Inquiries regarding this circular should refer to its
number and be addressed to your assistant regional commissioner.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division