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Industry Circular

Number: 61-14

Date: April 21, 1961

Office of the Commissioner of Internal Revenue

Alcohol and Tobacco Tax Division


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Proprietors of bonded wineries and bonded wine cellars:

Purpose. The purpose of this industry circular is to announce the exten- sion of the experimental study for removing excess color from white wines, other than vermouth, and the conditions to be met by winemakers desiring to participate.

Background. Refer to Industry Circulars Nos. 58-20 dated August 19, 1958, 59-46 dated June 23, 1959, and 60-23 dated June 7, 1960, and 26 CFR 240.527.

Extension of Experimental Study. The experimental study respecting the removal of excess color from white wines is extended through June 30, 1962, under the procedure and conditions prescribed herein.

Procedure. A proprietor who is presently participating in the experimental study may continue his participation without further application. However, any other proprietor desiring to participate in this experimental study must file with his assistant regional commissioner an application, in duplicate, for con- tinuing authority to use activated carbon under 26 CFR 240.527. Such applica- tion should contain all of the information required by 26 CFR 240.527 and also state:

  1. The color (Lovibond scale in a one-half inch cell) of the expressed juice before treatment with any material, such as S02 or activated carbon, having a decolorant effect.
  2. The pounds of activated carbon to be used per 1,000 gallons of wine and/or juice and the length of time it will be in contact therewith.
  3. The approximate temperature of the juice or wine during treatment.
  4. A description or explanation of any unusual factors of the treatment.

A separate application for each batch of juice or wine to be treated is not required.

Conditions. Proprietors participating in this experimental study shall conform with the following conditions:

  1. The vinous character of the product treated must not be reduced.
  2. A total of 9 Pounds of activated carbon per 1,000 gallons of wine, including any activated carbon used in the basic wine-producing material, is the maximum which may be used.
  3. Wine treated with activated carbon must have a color of not less than 0.6 Lovibond in a one-half inch cell; however, if a proprietor by using usual methods produces wine having a color of less than 0.6 Lovibond scale, without the use of carbon, such production is per- mitted.
  4. The 0.6 Lovibond restriction applies whenever activated carbon is used in treating wine.
  5. The proprietor must keep commercial records which shall show for each batch of wine or basic wine-producing material treated with activated carbon the exact details of such treatment including the kind of juice (if grape, by grape variety), and the kind of activated carbon used. The records should show the complete cellar treatment given the fin- ished wine, such as the use of S02, the amount of activated carbon used, and the length of time in contact with the wine.
  6. Where wine has been treated under this experiment and is later trans- ferred in bond, a notation will be made on Form 703 by the consignor and in the records of the consignee showing the amount of activated carbon used in treating the wine before its transfer. A consignee (participating in the experiment) may further treat the wine with activated carbon if the total amount of activated carbon used before its transfer did not exceed 9 pounds per 1,000 gallons of wine, i.e., if 5 pounds of activated carbon per 1,000 gallons were used in the wine before its transfer, not more than 4 pounds of activated carbon per 1,000 gallons could be used by the consignee in treating the same vine.

Effect on other procedure. During the period of this experiment, Industry Circular No. 57-28, continues to be inapplicable.

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

Dwight Avis

Dwight E. Avis

Director, Alcohol and Tobacco Tax Division

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