AMENDMENT OF 26 CFR PART 231
Proprietors of taxpaid wine bottling
houses and others concerned:
Purpose. The purpose of this industry circular is to inform
you of the principal changes made in 26 CFR Part 231 by Treasury
Decision 6562, published in the Federal Register of May 11, 1961.
Such changes are effective July 1, 1961, and are briefly described
Form 2975, Application to Establish a Taxpaid Wine Bottling
House. Heretofore, application to establish a taxpaid wine bottling
house has been made by a letter application. Section 231.30 has
been amended to provide a form (Form 2975) for this purpose. Pro-
prietors who are already qualified need not file Form 2975 to con-
tinue operations; however, they must use Form 2975 for new or amended
Marks on cases of wine. The basic requirement for marking a
serial number on each filled package and case has not been changed;
however, sections 231.85 and 231.86 have been liberalized to pro-
vide that, on filing a notice, in duplicate, with the assistant re-
gional commissioner, cases maybe marked with the filling date in
lieu of serial numbers. The notice must state a date for commence-
ment of the alternate marking procedure, and that date must be at
least 10 days after the filing of the notice. A proprietor may not
simultaneously use the two procedures for marking cases, nor may he
alternate back and forth between the two procedures at will. If he
does not file a notice, he must continue to serial number each case.
If he files a notice of intent to use dates of fill, he must wait
until the commencement date he has stated in that notice before he
makes any change in his procedure. In the meantime, the assistant
regional commissioner may have notified him that he will not be
permitted to adopt the alternate procedure; in the absence of such
a notification, the proprietor must, on and after the stated date,
mark all cases with fill dates. He may not thereafter return to
the use of the basic procedure for marking cases with serial numbers
unless the assistant regional commissioner authorizes or requires
him to do so.
Variations from requirements. Subpart I has been revised in
order to conform the provisions relating to variations from require-
ments with the corresponding provisions in 26 CFR Part 201.
Other changes. Provisions have been made (1) for the adoption
of a predecessor's plat; and (2) for the filing of amended appli-
cations in skeleton form.
Inquiries. Inquiries in regard to this industry circular
should refer to the number thereof and be addressed to the office
of your assistant regional commissioner (alcohol and tobacco tax).
Harold A. Serr
Acting Director, Alcohol and Tobacco Tax Division