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Industry Circular

Number: 61-15

Date: May 3, 1961

Office of the Commissioner of Internal Revenue

Alcohol and Tobacco Tax Division


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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 period.

(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 for each.

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 Serr

Harold A. Serr

Acting Director, Alcohol and Tobacco Tax Division

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