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Industry Circular

Number: 82-13

Date: November 23, 1982

Department of the Treasury

Bureau of Alcohol, Tobacco and Firearms

Washington, DC 20226


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Tax-Free Alcohol Users and Distilled Spirits Plant Proprietors

Purpose. The purpose of this circular is to advise industry members of the new regulations regarding the elimination of the requirement for tax-free alcohol users to annually make application for and receive a new withdrawal permit.

The final rule, T.D. ATF-103, amended regulations in 27 CFR Parts 211 and 213. The specific changes which affect tax-free alcohol users and DSP proprietors are as follows:

(a) Tax-Free Alcohol Users - Withdrawal permits issued on Form 1450 (5150.13) to tax-free alcohol users which are annotated to expire on April 30, 1983, will continue in effect indefinitely. It is not necessary to submit an application for renewal of the May 1, 1983 - April 30, 1984 withdrawal permit, or for any succeeding withdrawal permit. (Section 213.111 of 27 CFR is removed).

(b) Shipments by DSP Proprietors - DSP proprietors are authorized to make shipments after April 30, 1983, of tax-free alcohol to users whose permits expire on April 30, 1983. This authorization is based on the fact that all the above mentioned withdrawal permits will be "valid" after the expiration date, indefinitely, in the same manner as "limited" withdrawal permits.

ATF believes this amendment will significantly reduce administrative burdens on both industry and the Government.

Inquiries. Inquiries concerning this circular should refer to it by number and be addressed to: Assistant Director, (Regulatory Enforcement), Bureau of Alcohol, Tobacco and Firearms, 1200 Pennsylvania Avenue, NW, Washington, DC 20226.

Stephen Higgins

Acting Director

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