SERIAL NUMBERS ON SPECIAL TAX STAMPS TO
BE REPLACED BY DOCUMENT LOCATOR NUMBERS
Manufacturers of nonbeverage products and others concerned:
This industry circular is to advise you that special tax stamps will be
issued without serial numbers covering periods beginning on or after July 1, 1972.
Currently, upon payment of the required special tax, each manufacturer of
nonbeverage drawback products is issued a serially numbered special tax stamp.
Claimants for drawback of the distilled spirits tax are required by 26 CFR
197.110 and 197.111 and by Revenue Procedure 64-32, C.B. 1964-2, 951, announced
in Industry Circular No. 64-15, to identify their special tax stamp by serial
number on statements accompanying claims on which the special tax has been paid.
It has been administratively decided to redesign the special tax stamp and
to eliminate the placing of a serial number on the face of the stamp. As of
June 1, 1972, special tax stamps will be issued for the fiscal year beginning
July 1, 1972, displaying a document locator number in lieu of the present serial
Each manufacturer of nonbeverage products who is issued a special tax stamp
designated "Manufacturer of Nonbeverage Products" that contains a number identified as a "Document locator number" will, upon the filing of a claim for drawback of tax, identify the special tax stamp by showing that number on the statement accompanying his claim. 26 CFR 197.111 and Revenue Procedure 64-32 will be
appropriately amended in the near future.
Inquiries regarding this circular should refer to its number and be addressed
to the office of your Assistant Regional Commissioner, Alcohol, Tobacco and
Lawrence S. Carlson,
Alcohol, Tobacco and Firearms Division