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Industry Circular

Number: 61-35

Date: July 27, 1961

Office of the Commissioner of Internal Revenue

Alcohol and Tobacco Tax Division

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REPORTING OF IMPORTED SPIRITS ON FORM 2730

Proprietors of distilled spirits plants and others concerned:

Purpose. This circular is issued to advise you that imported spirits received at your production facility for redistillation should be spe- cifically identified and separately reported on Form 2730. Pending revision of Form 2730 (7-60), the modified reporting system described herein should be used commencing with the report on Form 2730 for July 1961.

Background. Form 2730 (7-60) does not provide that imported spirits received for redistillation be identified as such and separately re- ported thereon. Separate reporting of such information on Form 2730 is necessary for statistical purposes.

Procedure.

(1) Imported spirits received at your production facility for redistillation should be specifically identified and separately reported at line 16, section I, of Form 2730, and any such spirits on hand at the end of the month should likewise be reported by inter- lining at line 17(a), section I, of Form 2730.

(2) The quantities of imported spirits used for redistillation should be specifically identified and separately reported in sections II and IV of Form 2730.

This separate reporting will enable assistant regional commissioners to make a similar separation in preparing sections II and IV of Form 2740.

Inquiries. Inquiries in regard to this industry circular should re- fer to its number and be addressed to your assistant regional commis- sioner (alcohol and tobacco tax).

Dwight Avis

Dwight E. Avis

Director, Alcohol and Tobacco Tax Division

 
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