CHANGES IN PLANT REGISTRY NOS. ON LABELS OF
BOTTLED-IN-BOND DISTILLED SPIRITS
Operators of distilled spirits plants
and others concerned:
Purpose. The purpose of this circular is to authorize operators of distilled
spirits plants to make changes on labels of bottled-in-bond spirits for purposes
of compliance with the 1958 revisions of the Internal Revenue Code without re-
quiring new certificates of label approval.
Background. The provisions of Chapter 51 of the Internal Revenue Code, as
amended by the Technical Excise Tax Act of 1958 (P.L. 85-859), established new
distilled spirits plants. Establishments operating prior to January 1, 1959, as
registered distilleries, fruit distilleries and internal revenue bonded warehouses
have, under the amended code, been redesignated as distilled spirit plants and
have been given distilled spirit plant numbers. Questions have arisen as to the
need for the re-approval of labels which differ from approved labels only by
son of changes in plant registry numbers in accordance with the Code re-
visions.
Conclusion. As new labels are ordered for bottled-in-bond spirits they
should be revised to reflect the information required under the 1958 revisions
of the Internal Revenue Code. Changes made in labels for the purpose of com-
pliance with this statute will not necessitate resubmission of the labels for
approval.
Inquiries. Correspondence in regard to this Industry Circular should refer
to its number and be addressed to the Director, Alcohol and Tobacco Tax
(O:AT:BT), Washington 25, D. C.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS-D.C.- 54548
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