EVIDENCE OF TAXPAYMENT OF SPIRITS
USED IN NONBEVERAGE PRODUCTS
Proprietors of Distilled Spirits Plants,
Manufacturers of Nonbeverage Products,
and others concerned:
Industry Circular No. 66-7, dated March 22, 1966, called attention to
the regulatory requirement that manufacturers of nonbeverage products obtain
certain information from Forms 179 and 2630 to support claims for drawback
Under the provisions of 26 CFR 197.113, a claim covering distilled
spirits received in barrels, drums, or other portable containers bearing
distilled spirits stamps shall be accompanied by a statement showing, among
other things, the name of the producer, blender, or warehouseman as shown
on Form 2630.
In view of the fact that the name of the producer, blender, or warehouseman, as shown on Form 2630, is also shown on the covering Form 179, the
information required by 26 CFR 197.113 may be secured from Form 179 in any
instance in which a Form 2630 does not accompany the Form 179.
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