LIQUOR BOTTLE INDICIA
Proprietors of Distilled Spirits Plants,
Importers, Manufacturers of Liquor
Bottles, and others concerned:
This circular is being issued to inform you of the provisions of
a Revenue Ruling which will be published in the Internal Revenue
Bulletin in the near future, and which interprets certain provisions
of Treasury Decision 6762 amending 26 CFR Part 175, Traffic in
Containers of Distilled Spirits, effective December 1, 1964.
Inquiries have been received as to whether the regulations
prohibit placing the words "Federal Law Forbids Sale or Reuse of
This Bottle" on liquor bottles, or placing indicia on liquor bottles
of less than one-half pint capacity.
The ruling will state that the amendments of Part 175 in this
respect are intended only to delete mandatory requirements, and do
not prohibit the placement of the reuse clause on liquor bottles,
or the use of indicia on liquor bottles of less than one-half pint
Inquiries regarding 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
Director, Alcohol and Tobacco Tax Division