EVIDENCE OF TAXPAYMENT OF SPIRITS
USED IN NONBEVERAGE PRODUCTS
Proprietors of Distilled Spirits Plants,
Manufacturers of Nonbeverage Products,
and others concerned:
Purpose. This industry circular is being issued to remind proprietors
of distilled spirits plants of the requirements for furnishing copies of
Forms 179, and Forms 2630 (if any), to consignees, and to remind manufacturers of nonbeverage products that they need copies of Forms 179 and
2630 to support claims for drawback of tax.
Background. The regulations in 26 CFR Part 201 provide that copies
of Form 179 will be distributed in accordance with the instructions on
the form. These instructions state that a copy of the form will be
furnished the consignee, and, in the case of packages, that a copy of
Form 2630 will be attached to each Form 179. The regulations in 26 CFR
Part 197 require that certain information submitted in support of a claim
for drawback be determined from Forms 179 and 2630 and that Forms 179
received by a manufacturer of nonbeverage products be retained by him
as evidence of tax determination of the spirits.
Procedures. Proprietors of bonded premises are responsible for
furnishing a copy of the related Form 179, and Form 2630 (if any), with
each shipment of spirits. It is essential that a manufacturer of nonbeverage products receive these forms, whether the shipment is received
direct from the proprietor of a distilled spirits plant or from another
supplier. If a manufacturer of nonbeverage products does not receive
the necessary forms with a shipment of spirits, he should secure them
so that he will, as required by regulations, have evidence of taxpayment
of the spirits.
Inquiries. Inquiries regarding this circular should refer to its
number and be addressed to your Assistant Regional Commissioner, Alcohol
and Tobacco Tax.
Harold A. Serr
Director, Alcohol and Tobacco Tax Division