REPORTING STRIP STAMPS USED FOR
RESTAMPING WITHOUT REBOTTLING
Proprietors of distilled spirits plants
and others concerned:
Purpose. The purpose of this circular is to inform you of the provisions
of a revenue procedure which will be published in the Internal Revenue
Bulletin in the near future. The revenue procedure will outline the
method of reporting strip stamps used for restamping bottled spirits when
the spirits are not rebottled.
Revised Form 2260. Form 2260, Monthly Report of Bottle Strip Stamps, is
being revised as of July 1963 so as to provide additional space for
reporting strip stamps used for restamping without rebottling. Your
Assistant Regional Commissioner will furnish you an initial supply of
Form 2260 (Rev. July 1963) as soon as the forms are available.
Interim Modification of Form 2260. Under the revenue procedure, proprietors
required to submit reports on Form 2260 will, commencing with the report
submitted for the month of July 1963 and continuing until the receipt of
the July 1963 revision of Form 2260, report at line 7 of the form now being
used all strip stamps used for restamping without rebottling. Such entries
at line 7 will be appropriately identified and will include strip stamps
used off the plant premises as well as those used on the premises. The
July 1963 revision should be used as soon as it is received; you should
then destroy all unused Forms 2260 bearing an earlier revision date.
Inquiries. Inquiries concerning this circular should refer to its number
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