REVISED FORM 96
Importers and others concerned:
Purpose. This circular is issued to advise you that Form 96,
Importer's Report of Red Strip Stamps, has been revised as of April
1961, and that it is to be used commencing with your annual report
for the fiscal year ending June 30, 1961.
Background. As explained in Industry Circular No. 60-20, Form 96
(Rev. July 1960) was prepared and distributed for use prior to the
decision to eliminate denominational red strip stamps in sizes ranging
from 1/2 pint to 1 gallon, and to provide, in lieu thereof, for the
use of a standard size stamp. That circular gave instructions for
use of the July 1960 revision of Form 96 in order to report the receipt
and use of standard size stamps. The April 1961 revision of Form 96
is designed for reporting the standard size red strip stamp and you
should, therefore, be guided by this circular, and not by Industry
Circular No. 60-20.
Reporting of Stamps on the April 1961 revision of Form 96.
(a) Part I. Part I is to be used to report the balances outstanding
at the beginning and close of the reporting period, together with the
receipt and disposition of stamps during the period. Any denomina-
tional stamps of a size 1/2 pint or larger on hand at the beginning
of the period, or received during the period, are to be reported in
Part I, column (c), as standard size stamps.
(b) Part II. Part II is to be used to report the number of
bottles, by sizes, to which standard size stamps (as reported used
in Part I, column (c), lines 5a and 5b) were affixed.
(c) Part III. Part III is to be used for listing, in numerical
sequence by requisition number (serial number of Forms 428), the strip
stamps received during the period covered by the report, and any bal-
ances outstanding against each such requisition at the end of the
(d) Part IV. Part IV is to be used for listing in numerical
sequence the Forms 428 covering stamps received before the start of the reporting period and on which balances of stamps remain unaccounted
for at the end of the period, together with the outstanding balance
Distribution and Use of Forms. It is anticipated that you will
be able to obtain Form 96 (Revised April 1961) from your assistant
regional commissioners (alcohol and tobacco tax) about June 1, 1961.
The revised form is to be used in making your annual report for the
fiscal year ending June 30, 1961. You should destroy any unused
Forms 96 you may have which bear an earlier revision date.
Inquiries. Inquiries in regard to this industry circular should
refer to its number and be addressed to your assistant regional com-
missioner (alcohol and tobacco tax).
Harold A. Serr
Acting Director, Alcohol and Tobacco Tax Division