RECORDS OF DISPOSITIONS
Wholesale Liquor Dealers
and others concerned:
This circular is being issued to inform you of the amendments to
26 CFR Part 194, Liquor Dealer regulations, made by Treasury Decision
6729, (29 F.R. 6255), effective July 1, 1964.
We have had under study, for some time, the possibility of affording
some relief for wholesale liquor dealers from the recording of serial
numbers in the records of disposition required by § 194.226. We have now
determined that, in many instances, the recording of serial numbers of
cases of spirits disposed of to retail dealers or at retail (to persons
other than dealers) is not necessary to the protection to the revenue or
to law enforcement.
Accordingly, Treasury Decision 6729 has been issued to amend § 194.226
to provide that the Assistant Regional Commissioner may relieve you, until
otherwise notified, from the requirement for recording in your record of
disposition the serial numbers of cases of spirits disposed of to retail
dealers or at retail, when he finds that such recording is not necessary to
law enforcement or protection to the revenue. To obtain this relief, you
must make application to the Assistant Regional Commissioner and receive his
approval of your request. Further, § 194.238 has been amended to provide
that if you maintain a retail department and if the Assistant Regional Commissioner has relieved you from the requirement for recording serial numbers
of cases of spirits disposed of to retail dealers or at retail, you need not
show in your record of dispositions the serial numbers of cases of spirits
transferred to the retail department.
Inquiries regarding this circular should refer to its number and should
be addressed to the office of your Assistant Regional Commissioner, Alcohol
and Tobacco Tax.
Harold A. Serr
Acting Director, Alcohol and Tobacco Tax Division