Rev. Ruling 54-592
Relabeling Tax Paid Distilled Spirits
Tax paid distilled spirits may be relabeled by a bottler (without rebottling) in order to replace labels bearing one trade name with new labels bearing another name which is an authorized trade name of the bottler. The address required to appear following the name of the bottler is the address of the place where bottled (or addresses of the places where bottled if the same brand of merchandise is bottled by the same company at more than one address) and not the address of the place where the merchandise is relabeled.
27 U.S.C. 205; (27 CFR 5.36)