Withdrawal Permits - Tax-Free Alcohol
To proprietors of distilled spirits plants and
This industry circular is to remind you that many permits
authorizing the withdrawal of tax-free alcohol will expire
April 30, 1961.
In the transitional period following the effective date
of the provisions of Public Law 85-859 relating to industrial
permits, provision was made for withdrawal permits for tax-free
alcohol in interim regulations (26 CFR Part 170) which have now
been replaced by regulations in 26 CFR Part 213. Many users are
now procuring tax-free alcohol under withdrawal permits which
will terminate on April 30, 1961.
You are reminded that withdrawal permits on Form 1450 which
bear an effective date of October 31, 1960, or earlier, will not
be valid after April 30, 1961, and you should make no shipments
after April 30, 1961, under such permits.
Inquiries concerning this industry circular should refer
to its number and should be addressed to your assistant regional
commissioner (alcohol and tobacco tax).
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division