REVISED FORM 1482
Users of specially denatured alcohol
or rum and others concerned:
Purpose. This circular is to inform you that Form 1482, User's Report
of Denatured Alcohol or Rum, has been revised as of January 1962, and
is to be placed in use as soon as received.
Principal changes in the form.
(a) Instructions have been reworded to emphasize that each per
mittee is required to file an annual report on Form 1482 regardless of
whether he is required to file monthly reports; however, a permittee
filing monthly reports need not complete Part II of the annual report.
(b) Instructions regarding Part I have been changed to require
that when recovered spirits are shipped to a distilled spirits plant
for restoration, an entry covering the transaction must be made at
line 9 as well as at line 4.
(c) Part III has been rearranged, and instructions relating thereto have been reworded to insure that (1) usage of denatured spirits will
be reported in all instances (even when there is no recovery of denatured
spirits and no usage of recovered denatured spirits), and (2) a single
entry will be made to cover the total quantity of specially denatured
spirits used under one code number even though the spirits may have been
used in two or more products or processes.
Distribution and use of form. The Assistant Regional Commissioner will
furnish an initial supply of the revised forms as soon as they are received from the printer. Please use the January 1962 revision in preparing your next report and destroy all of the unused Forms 1482 bearing
earlier revision dates.
Inquiries. Inquiries concerning this circular should refer to its number and be addressed to your Assistant Regional Commissioner (Alcohol
and Tobacco Tax).
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division