REFUND OR CREDIT OF TAX ON BEER REMOVED FROM THE MARKET
To brewers and others concerned:
This circular is issued to remind you of the provisions of section
245.161 of the beer regulations which are quoted, in part, below:
"When a brewer possesses taxpaid beer (or
beer on which the tax has been determined),
which is removed from the market and which
he desires to destroy, in his brewery or
elsewhere, or which after return to the
brewery he desires to recondition, use as
material, or return to the stock of the
racking room or bottling house, he shall
give written notice of his intention, in
triplicate, to the assistant regional
commissioner: Provided, That such notice
may be submitted directly to an inspector
at the brewery."
It has come to our attention that, in at least one instance, taxpaid
beer was removed from the market and, before written notice was given
to the Assistant Regional Commissioner or to an inspector, the beer
was returned to the stock of the racking room or bottling house and
again removed on determination of tax. This procedure was contrary
to the beer regulations and resulted in an adverse action on the
brewer's claim.
In each instance in which refund or credit of tax on beer removed
from the market is to be claimed, it is necessary that you give
prior notice of the disposition you intend to make (destruction,
reconditioning, use as material, return to stock) of such beer.
Failure to observe this requirement seriously jeopardizes your claim.
Inquiries regarding this circular should refer to its number and be
addressed to your Assistant Regional Commissioner, Alcohol and
Tobacco Tax.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division |