INDICIA FOR LIQUOR BOTTLES
Distilled spirits plant proprietors,
importers, liquor bottle manufacturers,
and others concerned:
The purpose of this circular is to call your attention to the
indicia requirements for liquor bottle molds used after December 31, 1970.
Treasury Decision 6954, effective July 1, 1968, added a new
Subpart F, concerning the manufacture, sale, and use of bottles for
packaging distilled spirits, to 26 CFR Part 173, and therein prescribed
simplified requirements concerning indicia for liquor bottles. In order
not to impose a hardship on liquor bottle manufacturers, the Internal
Revenue Service has permitted the manufacturers to continue to produce
liquor bottles from existing molds containing the indicia prescribed
by regulations in effect prior to July 1, 1968; however, the use of
such molds is not to be continued beyond December 31, 1970.
You are reminded that 26 CFR 173.35 provides that only molds
bearing the indicia prescribed in 26 CFR 173.33 or 26 CFR 173.34, as
applicable, shall be used after December 31, 1970. Bottles bearing the
previously required indicia may be used after December 31, 1970, provided they were manufactured on or before that date.
Inquiries concerning this circular should refer to its number
and be addressed to your Assistant Regional Commissioner, Alcohol,
Tobacco and Firearms.
Rex D. Davis,
Alcohol, Tobacco and Firearms Division